Representation before Authority of Advance Rulings

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..... lings-reg. I am directed to refer to the above-mentioned subject and to state that as per Advance Ruling (Procedure) Rules, 1996 , if a Commissioner desires to be heard, he can appear personally or may nominate his authorised representative before the Authority of Advance Rulings. It has been brought to the notice of Board that many a times officers of the level of DCIT/ACIT are being nominat .....

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..... er books are sent to the Secretary AAR, with a copy marked to CIT (DR), AAR at-least ten days in advance before the application is taken up for hearing. 4. The above may kindly be communicated to all officers working in your region for strict compliance. 5. This issue with the approval of Chairperson, CBDT. (Tatung Padi) Under Secretary (FT TR-V) - Circular - Trade Notice - Publ .....

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