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<h1>Rules for Appointing Chairman and Vice-Chairman of Authority for Advance Rulings under Income-tax Act, 1961</h1> The Authority for Advance Rulings (Procedure for Appointment as Chairman and Vice-Chairman) Rules, 2016, established by the Ministry of Finance, outlines the procedures for appointing the Chairman and Vice-Chairman of the Authority for Advance Rulings. These rules are enacted under the powers granted by specific sections of the Income-tax Act, 1961. They became effective upon their publication in the Official Gazette on January 21, 2016.