<s>[INST] What is e-Advance Ruling Scheme 2022 [/INST] ​E-advance rulings Scheme, 2022 has been notified by the CBDT vide Notification No. 07/2022, dated 18-01-2022. The Scheme is applicable with effect from 18-01-2022. The Scheme shall apply to the applications of advance rulings made to the Board for Advance Ruling or applications of advance rulings transferred to such Board.​​ </s>