The Central Board of Direct Taxes (CBDT) on 19.08.2023, issued a notification regarding the operationalisation of the Board for Advance RulingsCBDT had constituted three Boards for Advance Rulings in September, 2021. Further, by Notification No. 07 of 2022, the Scheme of E-advance Ruling was introduced with an objective to make the entire process of advance rulings with a minimal interface...