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of <h1>Authorities for Advance Rulings Abolished; New Authority Formed under Section 3 with Continued Roles for Existing Members</h1> On the appointed day, the Authority for Advance Rulings under section 245-O of the Income-tax Act, 1961, and the Authority for Advance Rulings (Central Excise, Customs, and Service Tax) under section 28F of the Customs Act, 1962, will be abolished. The Chairperson and Members of these abolished Authorities will continue their roles in the newly constituted Authority under section 3 for the rest of their terms. Similarly, the officers and employees of the abolished Authorities will be transferred to equivalent positions in the new Authority.
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