Section 387
Section 387: powers of the Board for Advance Rulings
Section 387 gives the Board for Advance Rulings civil-court-like powers so it can effectively examine records, hear parties and conduct proceedings, and treats its proceedings as judicial proceedings for specified purposes.
Civil court powers
The Board for Advance Rulings has, for the purpose of exercising its powers, all the powers of a civil court under the Code of Civil Procedure, 1908, as are referred to in Section 246 of this Act.
Deemed civil court and judicial proceedings
The Board for Advance Rulings is deemed 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.
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.
Frequently asked questions
Is the Board for Advance Rulings treated as a civil court for all purposes?
No - it is deemed a civil court for the purposes of Section 215 only, and specifically not for the purposes of Chapter XXVIII of the Bharatiya Nagarik Suraksha Sanhita, 2023.
Related sections
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Talk to our tax team about advance ruling proceedingsLast updated 9 September 2026