Authority for Advance Rulings: establishes a unified advance ruling authority for central taxes and sets commencement rules. Establishes a new Authority for Advance Rulings on Central Taxes to replace the separate advance-ruling bodies under the Income-tax Act and the Customs Act, consolidating advance-ruling functions for central taxes into a single statutory entity. The Act is titled the Authority for Advance Rulings on Central Taxes Act, 2007, extends to the whole of India, and provides that the short title, extent and commencement provisions take effect immediately while other provisions commence on a date appointed by the Central Government by notification in the Official Gazette.
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Authority for Advance Rulings: establishes a unified advance ruling authority for central taxes and sets commencement rules.
Establishes a new Authority for Advance Rulings on Central Taxes to replace the separate advance-ruling bodies under the Income-tax Act and the Customs Act, consolidating advance-ruling functions for central taxes into a single statutory entity. The Act is titled the Authority for Advance Rulings on Central Taxes Act, 2007, extends to the whole of India, and provides that the short title, extent and commencement provisions take effect immediately while other provisions commence on a date appointed by the Central Government by notification in the Official Gazette.
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