Composition of Authority sets membership for advance rulings, with judicial chair, tax and customs members, and statutory exclusions. The clause prescribes the Authority's membership: a retired Supreme Court Judge as Chair and three officer-members from the Indian Revenue Service and ... Summary
Composition of Authority sets membership for advance rulings, with judicial chair, tax and customs members, and statutory exclusions.
The clause prescribes the Authority's membership: a retired Supreme Court Judge as Chair and three officer-members from the Indian Revenue Service and Indian Legal Service, each meeting specified qualifications. It also mandates subject-matter exclusions: the customs/excise member is excluded for income-tax rulings, and the direct-taxes member is excluded for rulings under Acts other than income-tax law.
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