Central Government constitutes the Boards for Advance Rulings - 96/2021 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 96/2021 New Delhi, the 1st September, 2021 S.O. 3561(E).- In exercise of the powers conferred by sub-section (1) of section 245-OB of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby constitutes the Boards for Advance Rulings specified in column (2) of the Schedule below, having its headquarters at the place mentioned in column (3) of the said Schedule, for the purposes of giving advance rulings under Chapter XIX-B of the said Act on or after the 1st day of September, 2021. SCHEDULE Sl. No. Board for Advance Rulings Headquarters (1) (2) (3) 1. Board for Advance Rulings-I Delhi 2. Board for Advance Rulings-II Delhi 3. Board for Advance Rulings-III Mumbai [F.No. 370142/31/2021-TPL (Part II)] SHEFALI SINGH, Under Secy.