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Home > Income Tax Act 2025 > Chapter XVIII > Section-387Last Updated: Apr 10th 2026

Section-387 : Powers of the Board for Advance Rulings

Section-387 seeks to provide for powers of the Board for Advance Rulings. Learn to understand the section-387 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

New Income Tax Act 2025 Portal

1. Section-387 as per act

  1. The Board for Advance Rulings shall, for the purpose of exercising its powers, have all the powers of a civil court under the Code of Civil Procedure, 1908 as are referred to in section 246 of this Act.
  2. The Board for Advance Rulings shall be 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 and every proceeding before the Board for Advance Rulings shall be deemed to be a judicial proceeding under sections 229 and 267 and for the purposes of section 233 of the Bharatiya Nyaya Sanhita, 2023.
1961 → 2025

Income Tax Act Section Code Mapper

Quickly find the corresponding section under the new Income Tax Act, 2025.

Examples:80C → 123 • 192 → 392(1–8)

2. Help and useful links for Section-387

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. Self Service (DIY) Income Tax Filing made Easy



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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.

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