Clause 4 - Composition of Authority - Authority For Advance Rulings On Central Taxes Bill, 2007

Composition of Authority. 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 of the Indian Revenue Service, who is, or has been, or is qualified to be, a Member of the Central Board of Direct Taxes; (c) an officer of the Indian Revenue Service (Customs and Central Excise), who is, or has been, or is qualified to be, a Member of the Central Board of Excise and Customs; (d) an officer of the Indian Legal Service, who is, or has been, or is qualified to be, an Additional 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 Acts other than the Income-tax Act, 1961, the Authority shall exclude the Member under clause (b).