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

The Board for Advance Rulings is hearing a matter involving Sunrise Pharma Ltd. Under the Income-tax Act, 2025, which statement about the powers of the Board is correct?

The Board has the powers of a civil court referred to in section 246, and every proceeding before it is deemed a judicial proceeding. It is not treated as a civil court for Chapter XXVIII of the Bharatiya Nagarik Suraksha Sanhita, 2023, and it regulates its own procedure.

  1. AIt has the powers of a civil court referred to in section 246 and its proceedings are deemed judicial proceedingsCorrect
  2. BIt has no powers of a civil court and cannot summon witnesses
  3. CIt is deemed a civil court for Chapter XXVIII of the Bharatiya Nagarik Suraksha Sanhita, 2023
  4. DIt cannot regulate its own procedure, which is fixed wholly by the Board

Explanation

Section 387 gives the Board the civil court powers referred to in section 246 and deems its proceedings judicial proceedings. It is deemed a civil court for section 215 but not for Chapter XXVIII of the BNSS. Section 388 lets it regulate its own procedure.

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