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of <h1>Authority for Advance Ruling Established for Direct Taxes Code Bill, 2009; Includes Retired Supreme Court Judge as Chairman.</h1> The Central Government is mandated to establish an Authority for Advance Ruling to issue advance rulings under the Direct Taxes Code Bill, 2009. This Authority will include a Chairman, who is a retired Supreme Court Judge, a Chief Commissioner from the Indian Revenue Service, and an Additional Secretary from the Indian Legal Service. The terms of service and remuneration for these members will be prescribed. The Authority, located in Delhi, will be supported by necessary officers and staff. Proceedings or rulings by the Authority cannot be challenged due to vacancies or defects in its constitution.
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