Section 387 — Powers of the Board for Advance Rulings

(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 (5 of 1908) as are referred to in section 246 of this Act.
(2) The Board for Advance Rulings shall be deemed to be a civil court for the pur-
poses of section 215 but not for the purposes of Chapter XXVIII of the Bharatiya
Nagarik Suraksha Sanhita, 2023 (46 of 2023) and every proceeding before the Board
for Advance Rulings shall be deemed to be a judicial proceeding under sections 229
and 267 and for the purposes of section 233 of the Bharatiya Nyaya Sanhita, 2023
(45 of 2023).

Related sections

Section 356 — Appealable orders before Joint Commissioner (Appeals)
Section 357 — Appealable orders before Commissioner (Appeals)
Section 358 — Form of appeal and limitation
Section 359 — Procedure in appeal
Section 360 — Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)
Section 361 — Appellate Tribunal
Section 362 — Appeals to Appellate Tribunal
Section 363 — Orders of Appellate Tribunal
Section 364 — Procedure of Appellate Tribunal
Section 365 — Appeal to High Court
Section 366 — Case before High Court to be heard by not less than two Judges
Section 367 — Appeal to Supreme Court
Section 368 — Hearing before Supreme Court
Section 369 — Tax to be paid irrespective of appeal, etc
Section 370 — Execution for costs awarded by Supreme Court
Section 371 — Amendment of assessment on appeal
Section 372 — Exclusion of time taken for copy
Section 373 — Filing of appeal by income-tax authority
Section 374 — Interpretation of “High Court”
Section 375 — Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
Section 376 — Procedure where an identical question of law is pending before High Courts or Supreme Court
Section 377 — Commissioner or Principal Commissioner or Commissioner Revision of orders prejudicial to revenue
Section 378 — Revision of other orders
Section 379 — 1.—Dispute Resolution Committee in certain cases Dispute Resolution Committee
Section 380 — 2.—Advance rulings Interpretation
Section 381 — Board for Advance Rulings
Section 382 — Vacancies, etc., not to invalidate proceedings
Section 383 — Application for advance ruling
Section 384 — Procedure on receipt of application
Section 385 — Appellate authority not to proceed in certain cases
Section 386 — Advance ruling to be void in certain circumstances
Section 388 — Procedure of Board for Advance Rulings
Section 389 — Appeal