The Central Board of Direct Taxes (“CBDT”) has issued Office Order F. No. 189/3/2022-ITA-I dated February 06, 2023 to establish the offices for the operationalizing Boards for Advance Rulings in Delhi and Mumbai.
In continuation to the Notification No.96 of 2021 dated September 01, 2021 published in the Gazette of India, Extraordinary Part II, section 3, sub-section (ii) and in pursuance of Para 4(2) of the e-Advance Rulings Scheme, 2022, made by the Central Government by Notification No.7 of 2022 dated January 18, 2022 published in the Gazette of India, Extraordinary Part II, section 3, sub-section (ii), the Central Board of Direct Taxes (hereinafter referred to as ‘the Board’) hereby sets up office for the Board for Advance Rulings (hereinafter referred to as ‘BAR’) as specified in Column 2 of the Schedule below, with their headquarters at the places mentioned in Column 3 of the said Schedule and comprising of Income-tax Authorities as specified in Column 4 of the said Schedule.
SCHEDULE
|
Sr. No. |
Board for Advance Rulings | Headquarters |
Income-tax Authority |
|
(1) |
(2) | (3) | (4) |
| 1 |
Board for Advance Rulings-I (BAR-I), Delhi |
Delhi |
1. Member-I, BAR-I, Delhi 2. Member-II, BAR-I, Delhi 3. Secretary, BAR-I, Delhi |
|
2 |
Board for Advance Rulings-II (BAR-II), Delhi |
Delhi |
1. Member-I, BAR-II, Delhi 2. Member-II, BAR-II, Delhi 3. Secretary, BAR-II, Delhi |
| 3 |
Board for Advance Rulings-III (BAR-III), Mumbai |
Mumbai |
1. Member I, BAR-III, Mumbai 2. Member-II, BAR-III, Mumbai 3. Secretary, BAR-III, Mumbai |
The BAR shall have such have such other income-tax Authority, ministerial staff, executive or consultant to assist the members of the BAR, as considered necessary by the Board. These shall be provided by the Principal Chief Commissioner of Income-tax concerned, who is the jurisdictional Principal CCIT for the BAR concerned, in consultation with the Board.
This order shall come into force with immediate effect.
The Office Order can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2023/02/CBDT-office-order-06.02.2023.pdf