Rule 1 - Short title and commencement - Authority for Advance Rul­ings (Procedure) Rules, 1996

AUTHORITY FOR ADVANCE RULINGS (PROCEDURE) RULES, 1996 [GSR 426(E), DATED 17-9-1996 ] In exercise of the powers conferred by section 245V of the In come-tax Act, 1961 (43 of 1961), the Authority for Advance Rul ings hereby makes the following rules, namely: 1.Short title and commencement. (1) These rules may be called the Authority for Advance Rul ings (Procedure) Rules, 1996. (2) They shall come into force with immediate effect.