CBDT constitutes three Boards for Advance Rulings u/s 245-OB. The Board for Advance Rulings shall consist of two members, each being an officer not below the rank of Chief Commissioner, as may be nominated by the Board.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 1st September, 2021
S.O. 3561(E).—In exercise of the powers conferred by sub-section (1) of section 245-OB of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby constitutes the Boards for Advance Rulings specified in column (2) of the Schedule below, having its headquarters at the place mentioned in column (3) of the said Schedule, for the purposes of giving advance rulings under Chapter XIX-B of the said Act on or after the 1st day of September, 2021.
SCHEDULES
| Sl. No. | Board for Advance Rulings | Headquarters |
| (1) | (2) | (3) |
| 1 | Board for Advance Rulings-I | Delhi |
| 2 | Board for Advance Rulings-II | Delhi |
| 3 | Board for Advance Rulings-III | Delhi |
[F. No. 370142/31/2021-TPL (Part II)]
SHEFALI SINGH, Under Secy.
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