Amendment of section 245-O.

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....urt" shall be inserted; (ii) for clause (c), the following clause shall be substituted, namely:- "(c) a revenue Member- (i) from the Indian Revenue Service, who is, or is qualified to be, a Member of the Board; or (ii) from the Indian Customs and Central Excise Service, who is, or is qualified to be, a Member of the Central Board of Excise and Customs, on the da....

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....e date on which the Chairman resumes his duties.". - Clause 80 of the Bill seeks to amend section 245-O of the Income-tax Act relating to the Authority for Advance Rulings. Clause (a) of sub-section (3) of the aforesaid section provides that the Chairman of the Authority for Advance Rulings shall be a person who has been a Judge of the Supreme Court. It is proposed to amend the said cla....

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....is qualified to be, a Member of the Central Board of Excise and Customs as on the date of occurrence of the said vacancy shall be eligible to be appointed as the revenue Member of the Authority for Advance Rulings. It is further proposed to amend clause (d) of the said subsection (3) so as to provide that eligibility for appointment of law Member shall also be determined on the date of occurren....