(9)The Central Government may, by notification in the Official Gazette, make a scheme for the purposes of giving advance rulings under this Chapter by the Board for Advance Rulings, so as to impart greater efficiency, transparency and accountability by—(a)eliminating the interface between the Board for Advance Rulings and the applicant in the course of proceedings to the extent technologically feasible;(b)optimising utilisation of the resources through economies of scale and functional specialisation;(c)introducing a system with dynamic jurisdiction.
