Section 381
Section 381: Board for Advance Rulings
Section 381 is the constitutional provision for the Board for Advance Rulings - the body that gives advance rulings under Chapter XVIII. It allows the Central Government to set up one or more such Boards and fixes their composition at two members, each of Chief Commissioner rank or above.
Constitution of the Board
The Central Government shall constitute one or more Boards for Advance Rulings, as necessary, to give advance rulings under this Chapter, from such date as the Central Government may notify.
Composition
Each Board for Advance Rulings consists of two members, each an officer not below the rank of Chief Commissioner, as nominated by the Board (i.e., the Central Board of Direct Taxes).
Frequently asked questions
How many members sit on a Board for Advance Rulings?
Two members, each an officer not below the rank of Chief Commissioner, as provided in Section 381(2).
Can there be more than one Board for Advance Rulings?
Yes - Section 381(1) allows the Central Government to constitute one or more such Boards, as necessary.
Related sections
Want this applied to your actual filing, not just explained?
Talk to our team about seeking an advance rulingLast updated 9 September 2026