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<h1>Authority for Advance Rulings Offers Guidance on International Taxation with Judicial Powers Under Central Government Appointment.</h1> The Authority for Advance Rulings (AAR) is established by the Central Government to provide advance rulings on international taxation matters. It comprises a Chairman, Vice-chairmen, revenue members, and law members, appointed by the government. The Chairman is a former Supreme Court or High Court judge, while other members are drawn from relevant government services. The AAR operates independently as a quasi-judicial body with powers akin to a civil court. It is based in Delhi, with benches elsewhere as specified by the government. In the Chairman's absence, the senior-most Vice-chairman assumes duties until a new appointment is made.