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<h1>Authority for advance rulings under Income-tax Act can regulate its procedure, subject to government notification</h1> The Authority responsible for advance rulings under the Income-tax Act, 1961, is empowered to regulate its own procedure in all matters arising from the exercise of its powers under the Act. This procedural autonomy is subject to the provisions of the relevant chapter. However, the Central Government may, by notification in the Official Gazette, specify a date from which this procedural autonomy shall cease to apply. These provisions were introduced by amendments in 1993 and 2021.