Board for Advance Rulings to give advance rulings; central government may constitute boards, notify commencement, and set composition. Establishes a Board for Advance Rulings to give advance rulings under the Chapter, to be constituted by the Central Government by notification appointing the commencement date. The Central Government may constitute one or more Boards as necessary. Each Board shall consist of two members, each being an officer not below the rank of Chief Commissioner, nominated by the Board.
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Board for Advance Rulings to give advance rulings; central government may constitute boards, notify commencement, and set composition.
Establishes a Board for Advance Rulings to give advance rulings under the Chapter, to be constituted by the Central Government by notification appointing the commencement date. The Central Government may constitute one or more Boards as necessary. Each Board shall consist of two members, each being an officer not below the rank of Chief Commissioner, nominated by the Board.
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