CHAPTER XII-ADVANCE RULING

Rule 103

Qualification and appointment of members of the Authority for Advance Ruling

1[The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.]

  1. Substituted w. e. f. 01.07.2017 vide Notification No.22/2017 – CT dated 17.08.2017. ↩︎