Para 7 - Submission of additional facts before the Board for Advance Rulings - E- Advance Rulings Scheme, 2022

7. Submission of additional facts before the Board for Advance Rulings. (1) The Board for Advance Rulings may at its discretion permit or require the applicant to submit such additional facts as may be necessary to enable it to pronounce its advance ruling. (2) Where in the course of the proceedings before the Board for Advance Rulings, a fact is alleged which cannot be borne out by, or is contrary to, the record, it shall be stated clearly and concisely and supported by a duly sworn affidavit.