§ 381
Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions
Board for Advance Rulings
Income-tax Act, 2025
The Central Government may establish one or more Boards for Advance Rulings to issue pre‑emptive tax opinions under this Chapter, effective from a date specified by notification.
Each Board must have two members who are officers of at least the rank of Chief Commissioner, appointed as per the Board's nomination process. Vacancies or procedural lapses do not invalidate the Board's proceedings.
📜 Official text of the section +
381. (1) The Central Government shall constitute one or more Boards for Advance
Rulings, as may be necessary, for giving advance rulings under this Chapter
on or after such date as the Central Government may, by notification, appoint.
(2) The Board for Advance Rulings shall consist of two members, each being an
officer not below the rank of Chief Commissioner, as may be nominated by the Board.
Vacancies, etc., not to invalidate proceedings.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 356Appealable orders before Joint Commissioner (Appeals)§ 357Appealable orders before Commissioner (Appeals)§ 358Form of appeal and limitation§ 359Procedure in appeal§ 360Principal Commissioner or Commissioner. Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)§ 361Appellate Tribunal