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CA Final · Direct Tax Laws & International Taxation · Advance Rulings

The Board for Advance Rulings has pronounced a ruling on an application by a non-resident. Which statement is correct under the Income-tax Rules, 2026 about the copy of the ruling and any appeal against it?

The ruling copy is certified as a true copy by the Commissioner, Deputy Commissioner or the Board, as the case may be. An appeal to the High Court is filed in the form and manner laid down by the jurisdictional High Court's procedure, not by a separate prescribed form.

  1. AThe copy sent to the applicant and the Commissioner is certified as a true copy by the Commissioner or Deputy Commissioner or Board for Advance Rulings, as the case may be, and an appeal to the High Court follows the jurisdictional High Court's procedureCorrect
  2. BThe copy is certified only by the Principal Chief Commissioner, and an appeal lies to the Supreme Court in a prescribed form
  3. CThe copy needs no certification, and an appeal to the High Court is filed in a form prescribed by the Board
  4. DThe copy is certified by the Assessing Officer, and the appeal procedure is fixed by the Board for Advance Rulings

Explanation

Rule 201 provides that the copy sent to the applicant and the jurisdictional Commissioner is certified as a true copy by the Commissioner or Deputy Commissioner or Board, as the case may be. Rule 202 provides that the form and manner of filing an appeal to the High Court under section 389(1) is the same as the applicable procedure laid down by the jurisdictional High Court.

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