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Introduction of a New Legislation for setting up of a Common Authority on Advance Rulings Amendments to existing law under Income Tax, Customs, Central Excise And Service Tax
May, 25th 2007

Advance Rulings - Common authority on Advance Rulings - The Union Cabinet gave its approval for introduction of a new legislation for constitution of a common Authority for Advance Rulings. The new Authority would act as a substitute for the Authority for Advance Rulings constituted under s.245-O of the Income Tax Act 1961 and the Authority for Advance Rulings (Central Excise, Customs and Service Tax) constituted under s.28-F of the Customs Act 1962.

Introduction of a New Legislation for Setting up of a Common Authority on Advance Rulings - Amendments to Existing Law Under Income Tax, Customs, Central Excise and Service Tax

The Union Cabinet today gave its approval for introduction of a new legislation to provide for constitution of an Authority for Advance Rulings on Central Taxes as a substitute for the Authority for Advance Rulings constituted under section 245-O of the Income Tax Act, 1961, and the Authority for Advance Rulings (Central Excise, Customs and Service Tax) constituted under section 28-F of the Customs Act, 1962 and for matters connected therewith or incidental thereto and for making amendments to the Central Excise Act, 1944, the Central Sales Tax Act, 1956, the Income Tax Act, 1961, the Customs Act, 1962, and the Finance Act, 1994.

The approval will facilitate the constitution of a common Authority for Advance Rulings.

Ministry of Finance will undertake the Legislation on introduction of the Authority for Advance Rulings on Central Taxes Bill, 2007 in the ensuing session of Parliament.

YSR

 
 
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