U/s 245R of Income Tax Act - Advance Ruling Representation of cases before Authority for Advance Ruling

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....ed to as 'Authority'] is required to pronounce its advance ruling, on an application made by an applicant desirous of obtaining such ruling, within six months from the date of its receipt. However, it has been brought to the notice of the Board that the Authority is finding it difficult to adhere to the prescribed time-frame in pronouncing the advance ruling, partly due to reasons largely ....

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....g with his comments, if any, on the contents of the application and nominate his authorized representative if he desires to be heard". 3. Although Instruction in F. No. 500/98/2015-FT&TR-V dated 14th August, 2015 has already been issued by the Board highlighting the necessity for improving the quality of representation before the Authority and sending of reports/paper books in time, following f....

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....d in framing the same, should invariably be brought to the notice of the Authority. However, even in such instances, the jurisdictional authorities must submit an interim report within the stipulated time-frame. (iii)  The officer from the field, who would be representing the case before the AAR (i.e. JCIT/Addl. CIT/Pr. CIT/CIT) should be identified at the stage of receipt of the app....