Powers of the Board for Advance Rulings
[Section-387 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 387(1) of Income Tax Act 2025
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 as are referred to in section 246 of this Act.
Section 387(2) of Income Tax Act 2025
387(2) The Board for Advance Rulings shall be considered to be a civil court for the purposes of section 215 but not for the purposes of Chapter XXVIII of the Bharatiya Nagarik Suraksha Sanhita, 2023 and every proceeding before the Board for Advance Rulings shall be considered to be a judicial proceeding under sections 229 and 267 and for the purposes of section 233 of the Bharatiya Nyaya Sanhita, 2023.
FAQs on Section 387 of Income Tax Act 2025
What powers does the Board for Advance Rulings have under the Income Tax Act, 2025?
The Board for Advance Rulings has all the powers of a civil court under the Code of Civil Procedure, 1908, as referred to in section 246 of the Income Tax Act, 2025.
Is the Board for Advance Rulings considered a civil court?
Yes, the Board for Advance Rulings is deemed to be a civil court for the purposes of section 215 of the Income Tax Act, 2025.
Is the Board for Advance Rulings treated as a civil court for all laws?
No, the Board is not deemed a civil court for the purposes of Chapter XXVIII of the Bharatiya Nagarik Suraksha Sanhita, 2023.
Are proceedings before the Board for Advance Rulings judicial proceedings?
Yes, every proceeding before the Board for Advance Rulings is deemed to be a judicial proceeding under sections 229 and 267 and for the purposes of section 233 of the Bharatiya Nyaya Sanhita, 2023.
What procedural law is referenced in relation to the Board’s civil court powers?
The Board’s civil court powers are based on the Code of Civil Procedure, 1908, as referred to in section 246 of the Income Tax Act, 2025.
Can the Board for Advance Rulings summon and enforce attendance like a civil court?
Yes, since it holds civil court powers under section 246, it can summon persons, enforce attendance, and compel the production of documents as a civil court would.
Does the Board have authority in criminal matters under criminal procedure codes?
No, it is not considered a civil court for the purposes of Chapter XXVIII of the Bharatiya Nagarik Suraksha Sanhita, 2023, which deals with criminal procedure.
Do decisions made by the Board carry legal weight similar to court decisions?
Yes, since the Board’s proceedings are judicial in nature and deemed as such under multiple provisions of the Bharatiya Nyaya Sanhita, 2023, its rulings carry formal legal authority.
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