Mera Samvidhaan All of Income-tax Act, 1961

Chapter XIX-B · Advance Rulings

245-OBBoard for Advance Rulings.

Section 245-OB · Chapter XIX-B · page 869 of the Act

(1) The Central Government shall constitute one or more Boards for Advance Rulings, as may be necessary, for giving advance rulings under this Chapter on or after such date as the Central Government may, by notification in the Official Gazette, appoint.

(2) The Board for Advance Rulings shall consist of two members, each being an officer not below the rank of Chief Commissioner, as may be nominated by the Board.

Other provisions that mention Section 245-OB

Section 245-OB of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.