Transitional transfer of pending AAR proceedings to the income-tax Authority preserves each matter at its existing procedural stage upon enactment. Insertion of section 96HA mandates that, from the date the Finance Bill, 2017 receives the President's assent, every application and proceeding pending before the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax) shall be transferred to the Authority under section 245-O of the Income-tax Act and continued from the procedural stage at which each matter stood on that date.