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    <description>Establishes an Authority for Advance Ruling under the Direct Taxes Code, to be constituted by the Central Government comprising a retired judge as Chairman, a Chief Commissioner-level IRS officer, and an Additional Secretary-level ILS officer; members&#039; salaries, allowances and terms are to be prescribed. The Central Government shall provide officers and staff, the office is located in Delhi, and no proceeding or ruling shall be invalid merely due to vacancies or defects in constitution.</description>
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      <description>Establishes an Authority for Advance Ruling under the Direct Taxes Code, to be constituted by the Central Government comprising a retired judge as Chairman, a Chief Commissioner-level IRS officer, and an Additional Secretary-level ILS officer; members&#039; salaries, allowances and terms are to be prescribed. The Central Government shall provide officers and staff, the office is located in Delhi, and no proceeding or ruling shall be invalid merely due to vacancies or defects in constitution.</description>
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