F No. 189/3/2022-ITA-I
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
North Block, New Delhi.
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Dated: 06th February, 2023
Office Order
Subject: Setting up of office for operationalising Boards for Advance Rulings – reg.
In continuation to the Notification No.96 of 2021 dated the 1st September, 2021 published in the Gazette of India, Extraordinary Part II, section 3, sub-section (ii) and in pursuance of Para 4(2) of the e-Advance Rulings Scheme, 2022, made by the Central Government by Notification No.7 of 2022 dated the 18th January, 2022 published in the Gazette of India, Extraordinary Part II, section 3, sub-section (ii), the Central Board of Direct Taxes (hereinafter referred to as ‘the Board’) hereby sets up office for the Board for Advance Rulings (hereinafter referred to as ‘BAR’) as specified in Column 2 of the Schedule below, with their headquarters at the places mentioned in Column 3 of the said Schedule and comprising of Income-tax Authorities as specified in Column 4 of the said Schedule.
SCHEDULE
| Sr. No. |
Board for Advance Rulings | Headquarters | Income-tax Authority |
| (1) | (2) | (3) | (4) |
| 1 | Board for Advance Rulings-I (BAR-I), Delhi | Delhi | 1. Member-I, BAR-I, Delhi
2. Member-II, BAR-I, Delhi 3. Secretary, BAR-I, Delhi |
| 2 | Board for Advance Rulings-II (BAR-II), Delhi | Delhi | 1. Member-I, BAR-II, Delhi
2. Member-II, BAR-II, Delhi 3. Secretary, BAR-II, Delhi |
| 3 | Board for Advance Rulings-III (BAR-III), Mumbai | Mumbai | 1. Member-I, BAR-III, Mumbai
2. Member-II, BAR-III, Mumbai 3. Secretary, BAR-III, Mumbai |
2. The BAR shall have such have such other income-tax Authority, ministerial staff, executive or consultant to assist the members of the BAR, as considered necessary by the Board. These shall be provided by the Principal Chief Commissioner of Income-tax concerned, who is the jurisdictional Principal CCIT for the BAR concerned, in consultation with the Board.
3. This order shall come into force with immediate effect.
(Sourabh Jain)
Under Secretary, ITA-1
Copy to:
1. PS to FM/OSD to FM/PS to MoS (R)/OSD to MoS(R)
2. PS to Secretary(Finance)/(Revenue)
3. Chairman, CBDT & All Members, CBDT
4. All Principal Chief Commissioners of Income-tax / Principal Director Generals of Income-tax.
5. Pr. Chief Controller of Accounts, New Delhi
6. All Joint Secretaries/CsIT, CBDT
7. Web Manager, 0/o Pr.DGIT(Systems) with request to upload on the departmental website.
8. Commissioner of Income-tax (Media & TP) and official Spokesperson, CBDT, New Delhi.
9. Secretary General, IRS Association/ Secretary General, ITGOA/ All — India Income Tax SC & ST Employees’ Welfare Association / Income Tax Employees Federation (ITEF).
10. Jt. CIT, Data-Base Cell for uploading on IRS officer’s website.
Under Secretary (ITA-I)
