TO BE INTRODUCED IN LOK SABHA
Bill No. 99 of 2007
THE AUTHORITY FOR ADVANCE RULINGS ON CENTRAL TAXES BILL, 2007
A
BILL
to provide for the constitution of an Authority for Advance Rulings on Central Taxes as a substitute of 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 28F of the Customs Act, 1962, and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Fifty-eighth Year of the Republic of India as follows:—
CHAPTER I
PRELIMINARY
Short extent title, and commencement.
1. (1) This Act may be called the Authority for Advance Rulings on Central Taxes Act, 2007.
(2) It extends to the whole of India.
(3) This section shall come into force at once and the remaining provisions of this Act shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
