Authority for Advance Rulings [Section 245-O] :
The Authority of Advance Rulings shall be constituted by the Central Government.
| Particulars | Provisions (With effect from 1.10.2014) |
| Composition of AAR | AAR to consist of a Chairman and such number of Vice Chairman, revenue Members and law Members as the Central Government may by notification appoint.
Qualifications for appointment: (a) Chairman – a person who has been a judge of the Supreme Court; (b) Vice Chairman – a person who has been a Judge of a High Court; (c) Revenue Member from the Indian Revenue Service – a person who is a Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General; (d) A law Member from the Indian legal service – a person who is, or is qualified to be, an Additional Secretary to the GoI. |
| Terms & Conditions | The terms and conditions of service and the salaries and allowances payable to the Members shall be such as may be prescribed. |
| Officers & Employees | The Central Government shall provide to the Authority with such officers and employees, as may be necessary, for the efficient discharge of the functions of the Authority under this Act. |
| Location of AAR | National Capital Territory of Delhi |
| Constitution of Benches | The powers and functions of the AAR may be discharged by its Benches as may be constituted by the Chairman from amongst its Members thereof. |
| Composition of Benches | The Bench shall consist of
– The Chairman or the Vice-Chairman; and – One revenue member; and – One law member. |
| Location of Benches | At such places as the Central Government may, by notification, specify. |