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of <h1>India Authorizes Income Tax Authority as Advance Ruling Authority under Customs Act, 1962 via Notification No. 143/2009-Cus.</h1> The Central Government of India, through the Ministry of Finance, has issued Notification No. 143/2009-Cus (N.T.) dated September 15, 2009, authorizing the Authority established under section 245-O of the Income Tax Act, 1961, to also serve as the Advance Ruling Authority under Chapter VB of the Customs Act, 1962. This authorization is executed under the powers granted by sub-section (2A) of section 28F of the Customs Act, 1962, and is subject to the provisions of sub-section (2C) of the same section.
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