Case law › Notifications › 2021 › Notification No. 96/2021 [F.No. 370142/31/2021-TPL (Part II)] / SO 3561(E)

Notification 1 September 2021

Notification No. 96/2021 [F.No. 370142/31/2021-TPL (Part II)] / SO 3561(E)

2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]

What this is

Notification No. 96/2021 [F.No. 370142/31/2021-TPL (Part II)] / SO 3561(E) was published on 1 September 2021. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

Under sub-section (1) of section 245-OB of the Income-tax Act, 1961, the Central Government constitutes three Boards for Advance Rulings for the purpose of giving advance rulings under Chapter XIX-B of the Act on or after 1 September 2021. The Schedule places Board for Advance Rulings-I and Board for Advance Rulings-II at Delhi and Board for Advance Rulings-III at Mumbai.

Who it reaches

applicants seeking an advance ruling under Chapter XIX-B
non-residents and specified residents with pending advance ruling applications
the Principal Chief Commissioners and officers manning the Boards
advisers filing advance ruling applications

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.245	s.381, s.438

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
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 | Board for Advance Rulings-I | Delhi |
| 2 | Board for Advance Rulings-II | Delhi |
| 3 | Board for Advance Rulings-III | Mumbai |

[Notification No. 96/2021/F.No. 370142/31/2021-TPL (Part II)]
SHEFALI SINGH, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

From when

1 September 2021.

What to watch

The Boards are constituted for giving advance rulings on or after 1 September 2021.
Three Boards are constituted, two at Delhi and one at Mumbai; the notification says nothing about how applications are allocated among them.
The notification is one of constitution only; the powers and procedure of the Boards are those in Chapter XIX-B.

Where you meet it

In an application for an advance ruling filed on or after 1 September 2021, and in the ruling or order that a Board pronounces on it.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 97/2021 [F.No. 370142/31/2021-TPL (Part II)] / SO 3562(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 1 September 2021

← Notification No. 97/2021 [F.No. 370142/31/2021-TPL (Part II)] / SO 3562(E) · Notification No. 95/2021 [F. No. 370142/36/2021-TPL] / GSR 604(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.