The Central Board of Direct Taxes vide notification dated 31st May, 2022 has issued the Income-tax (Sixteenth Amendment) Rules, 2022. The amendment provides that the form and manner of filing appeal to the High Court against a ruling pronounced or order passed by the Board for Advance Rulings by the assessee, or the Assessing Officer on the directions of the Principal Commissioner or Commissioner, shall be the same as provided in the applicable procedure laid down by the jurisdictional High Court for filing an appeal to the High Court.
