CBDT notifies rule on filing appeal to High Court on ruling pronounced by Board for Advance Rulings

CBDT notifies rule on filing appeal to High Court on ruling pronounced by Board for Advance Rulings The Central Board of Direct Taxes (CBDT) Vide Notification No. F. No. 57/2022 / F. No. 370142/31/2021 dated 31st May 2022 notifies rule on filing appeal to High Court on ruling pronounced by Board for Advance Rulings. The Notification is Given Below: G.S.R. 404(E).—In exercise of the powers conferred by sub-section (1) of section 245W read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:–– 1. Short title and commencement.––(1) This rule may be called the Income-tax (Sixteenth Amendment) Rules, 2022. (2) They shall come into force from the date of its publication in the Official Gazette. 2. In the Income-tax Rules, 1962, after rule 44F, the following rule shall be inserted, namely:–– “44FA. Form and manner of filing appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings under sub-section (1) of section 245W.–– The form and manner of filing appeal to the High Court under sub-section (1) of section 245W of the Act against a ruling pronounced or order passed by the Board for Advance Rulings by the assessee, or the Assessing Officer on the directions of the Principal Commissioner or Commissioner, shall be the same as provided in the applicable procedure laid down by the jurisdictional High Court for filing an appeal to the High Court.”. For Official Notification Download PDF Given Below: