Authority for Advance Rulings provides binding tax determinations to give taxpayers advance certainty and reduce litigation risk.

Authority for Advance Rulings (AAR) is the body set up by the Central Government to pronounce advance rulings on applications filed by taxpayers. The AAR's core function is to provide binding determinations on the tax consequences of proposed or past transactions brought before it, supplying certainty on tax treatment in advance of assessment or dispute.

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