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of <h1>Pending Tax Rulings Applications to Transfer to New Authority per 2007 Bill Sections 245-O, 24(1), and 28F.</h1> Every application or proceeding pending before the Authority for Advance Rulings under section 245-O of the Income-tax Act, 1961, the Central Sales Tax Appellate Authority under section 24(1) of the Central Sales Tax Act, 1956, and the Authority for Advance Rulings (Central Excise, Customs and Service Tax) under section 28F of the Customs Act, 1962, shall be transferred to the newly established Authority on the designated day as per the Authority for Advance Rulings on Central Taxes Bill, 2007.
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