Constitution of Board for Advance Rulings under Income tax
Constitution of Board for Advance Rulings under the section 245 OB Income tax Act, 1961
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 |
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