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<h1>CBDT Circular: Only Senior Tax Officers to Represent at AAR; Timely Submission of Reports Required.</h1> The circular from the Central Board of Direct Taxes addresses the representation before the Authority of Advance Rulings (AAR). It highlights the need for effective representation by ensuring that officers below the rank of Additional Commissioner of Income Tax (Addl. CIT) or Joint Commissioner of Income Tax (JCIT) are not nominated for such duties. In significant cases, representation should be by Principal CIT or CIT. It also emphasizes the importance of timely submission of updated reports and paper books to the AAR, requiring them to be sent at least ten days before hearings. Compliance with these instructions is mandatory for all officers.