Section 388
Section 388: procedure of Board for Advance Rulings
Section 388 is a short, enabling provision - it lets the Board for Advance Rulings set its own procedural rules for matters arising out of its powers under the Act, as long as those rules stay within the rest of the advance ruling chapter.
What Section 388 says
"The Board for Advance Rulings shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under this Act."
Frequently asked questions
Can the Board for Advance Rulings set its own procedure freely?
It can regulate its own procedure, but only subject to the other provisions of Chapter XVIII - it cannot override the specific rules laid down elsewhere in the chapter, such as the six-month timeline in Section 384(6).
Related sections
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Talk to our tax team about advance ruling proceedingsLast updated 9 September 2026