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Rule 103. Qualification and appointment of members of the Authority for Advance Ruling

CHAPTER XII ADVANCE RULING

 

 

Rule 103. Qualification and appointment of members of the Authority for Advance Ruling.

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.

 

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