§ 387
Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions
Powers of the Board for Advance Rulings
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
387. (1) The Board for Advance Rulings shall, for the purpose of exercising its
powers, have all the powers of a civil court under the Code of Civil Procedure,
1908 (5 of 1908) as are referred to in section 246 of this Act.
(2) The Board for Advance Rulings shall be deemed to be a civil court for the pur-
poses of section 215 but not for the purposes of Chapter XXVIII of the Bharatiya
Nagarik Suraksha Sanhita, 2023 (46 of 2023) and every proceeding before the Board
for Advance Rulings shall be deemed to be a judicial proceeding under sections 229
and 267 and for the purposes of section 233 of the Bharatiya Nyaya Sanhita, 2023
(45 of 2023).
Procedure of Board for Advance Rulings.
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