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Composition of Authority

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..... uthority. 4. The Authority shall consist of the following Members appointed by the Central Government, namely:— (a) a Chairperson, who is a retired Judge of the Supreme Court; (b) an officer .....

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..... Secretary to the Government of India: Provided that for giving advance rulings— (i) under the Income-tax Act, 1961, the Authority shall exclude the Member under clause (c); and (ii) under the A .....

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