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<h1>Central Government sets up Authority for Advance Rulings under Income-tax Act, handling customs appeals and appointments</h1> The Central Government establishes an Authority for Advance Rulings to provide advance rulings under the Income-tax Act, 1961. This Authority ceases to function for customs matters upon the appointment of a separate Customs Authority for Advance Rulings and thereafter acts as an appellate authority for customs-related issues. The Authority comprises a Chairman, Vice-chairmen, revenue Members, and law Members appointed by the Central Government, with specified qualifications including judicial and revenue service experience. The Authority operates through Benches consisting of a Chairman or Vice-chairman, a revenue Member, and a law Member. It is headquartered in Delhi, with Benches located as notified by the Government. Provisions govern the appointment, tenure, and functioning of the Authority, including succession in case of vacancy or absence of the Chairman, and the provision of necessary staff for efficient operation.