Executive Summary:
This notification amends the Authority for Advance Rulings Procedure for Appointment as Chairman and Vice-Chairman Rules, 2016. It outlines the revised process for appointing the Chairman and Vice-Chairman of the Authority for Advance Rulings. The rules come into force on the date of their publication in the Official Gazette, October 24, 2016.
Key Points / Main Content:
Appointment Procedure:
The Chairman and Vice-Chairman of the Authority shall be appointed by the Central Government.
Appointments will be based on a panel of names recommended by a Selection Committee.
Selection Committee:
Composition:
Chief Justice of India or a nominated Judge of the Supreme Court (Chairman).
Secretary, Department of Revenue, Ministry of Finance.
Secretary, Department of Legal Affairs, Ministry of Law and Justice.
Secretary, Department of Personnel and Training, Ministry of Personnel, Public Grievances and Pensions.
Quorum: Any three members, including the Chairman.
Recommendation: The Committee shall recommend a panel of three names.
Timeline: Recommendations to be made within 120 days from the date of reference.
Selection Process for Chairman:
The Central Government refers vacancies (existing, arising, or likely to arise) to the Committee.
The Committee devises its own procedure for selecting persons for the panel of names.
Selection Process for Vice-Chairman:
Vacancies are advertised openly, and applicants forward applications through the Registrar of High Courts.
The Selection Committee devises its own procedure for selecting individuals from the applicants for the panel of names.
Medical Fitness:
Retired individuals can only be appointed as Chairman or Vice-Chairman if declared medically fit by a Central Government-constituted Medical Board.
Impact Analysis:
Central Government:
Impact: Responsible for appointing the Chairman and Vice-Chairman based on the Selection Committee's recommendations.
Action Required: Make references to the Committee for vacancies and constitute a Medical Board for fitness assessment.
Selection Committee:
Impact: Responsible for recommending a panel of names for appointment.
Action Required: Devise procedures for selecting candidates, conduct meetings, and submit recommendations within the specified timeframe.
Applicants for Vice-Chairman:
Impact: Individuals seeking the position of Vice-Chairman must apply through the Registrar of High Courts.
Action Required: Monitor advertisements for vacancies and submit complete applications through the appropriate channel.
Retired Persons Considered for Chairman or Vice-Chairman:
Impact: Eligibility for appointment is contingent on medical fitness.
Action Required: Undergo medical examination by the Central Government's Medical Board.
Key Entities Referenced
Income-tax Act, 1961: A tax law in India, cited as the legal basis for the Authority for Advance Rulings Procedure for Appointment as Chairman and ViceChairman Rules, 2016.
Authority for Advance Rulings: An organization in India related to advance tax rulings, specifically concerning the procedure for appointment of its Chairman and Vice-Chairman.
Authority for Advance Rulings Procedure for Appointment as Chairman and ViceChairman Rules, 2016: The main policy document being analyzed, which outlines the rules for appointing the Chairman and Vice-Chairman of the Authority for Advance Rulings.
Chief Justice of India: The head of the Indian judicial system, who nominates a Judge of the Supreme Court as Chairman of the Selection Committee.
Supreme Court: The highest judicial body in India, from which a judge can be nominated by the Chief Justice of India to chair the Selection Committee.
Ministry of Finance: A government ministry in India, with the Secretary of the Department of Revenue being a member of the Selection Committee.
Ministry of Law and Justice: A government ministry in India, with the Secretary of the Department of Legal Affairs being a member of the Selection Committee.
Ministry of Personnel, Public Grievances and Pensions: A government ministry in India, with the Secretary of the Department of Personnel and Training being a member of the Selection Committee.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (i)
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PUBLISHED BY AUTHORITY
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No. 740] NEW DELHI, MONDAY, OCTOBER 24, 2016/KARTIKA 2, 1938
िव(cid:7004)त म(cid:7074)ं ालय
(राज(cid:7021) व िवभाग)
अिधसचू ना
नई (cid:7408)द(cid:7016)ल ी, 24 अ(cid:6989)त ूबर, 2016
सा.का.िन. 1001(अ).—बोड,(cid:6981) आय-कर अिधिनयम, 1961 (1961 का 43) क(cid:7409) धारा 295 क(cid:7409) उपधारा (1) और
उपधारा (2) के खंड (त) के साथ प(cid:7407)ठत धारा 245ण क(cid:7409) उपधारा (3) (cid:7367)ारा (cid:7079)द(cid:7004)त शि(cid:6989)त य(cid:7298) का (cid:7079)योग करते (cid:7263)ए, अि(cid:7061)म
िविनण(cid:6981)य (cid:7079)ािधकरण (अ(cid:7007) य(cid:6979) और उपा(cid:7007) य(cid:6979) के (cid:7272)प म (cid:7286) िनयिु (cid:6989)त क(cid:7409) (cid:7079)(cid:7408)(cid:7059)या) िनयम, (2016) का और संशोधन करत े (cid:7263)ए
िन(cid:7013) निलिखत िनयम बनाता ह,ै अथात(cid:6981) ् :--
1. सिं (cid:6979)(cid:7009)त नाम और (cid:7079)ारंभ -- (1) इन िनयम(cid:7298) का संि(cid:6979)(cid:7009)त नाम अि(cid:7061)म िविनण(cid:6981)य (cid:7079)ािधकरण (अ(cid:7007)य (cid:6979) और उपा(cid:7007)य (cid:6979) के
(cid:7272)प म,(cid:7286) िनयिु (cid:6989) त क(cid:7409) (cid:7079)(cid:7408)(cid:7059)या) (संशोधन) िनयम, 2016 ह ै।
(2) य ेराजप(cid:7074) म(cid:7286) (cid:7079)काशन क(cid:7409) तारीख को (cid:7079)वृ(cid:7004)त ह(cid:7298)ग े।
2. अि(cid:7061)म िविनण(cid:6981)य (cid:7079)ािधकरण (अ(cid:7007) य(cid:6979) और उपा(cid:7007)य (cid:6979) के (cid:7272)प म (cid:7286) िनयिु (cid:6989)त क(cid:7409) (cid:7079)(cid:7408)(cid:7059)या) (संशोधन) िनयम, 2016 म (cid:7286) िनयम 3
और 4 के (cid:7021)थान पर, िन(cid:7013) निलिखत िनयम रखे जाएंगे, अथात(cid:6981) ् :--
“3. चयन सिमित -- (1) के(cid:7008) (cid:7076)ीय सरकार (cid:7079)ािधकरण के अ(cid:7007)य (cid:6979) और उपा(cid:7007)य (cid:6979) के (cid:7272)प म (cid:7286) िनयुि(cid:6989)त एक चयन सिमित, जो
िन(cid:7013) निलिखत सद(cid:7021) य(cid:7298) स ेिमलकर बनेगी, अथा(cid:6981)त ्:--
(क) भारत का मु(cid:6990) य न य् ायम(cid:7414)ू त या उ(cid:6994)च तम (cid:7008)य ायालय का कोई ऐसा (cid:7008)य ायाधीश, िजसे अ(cid:7007)य (cid:6979) के (cid:7272)प म(cid:7286) भारत के
मु(cid:6990)य (cid:7008) यायम(cid:7414)ू त (cid:7367)ारा नामिन(cid:7416)द(cid:7020) ट (cid:7408)कया जाए ;
(ख) सिचव, भारत सरकार, िव(cid:7004) त म(cid:7074)ं ालय, राज(cid:7021)व िवभाग ;
(ग) सिचव, भारत सरकार, िविध और (cid:7008)य ाय मं(cid:7074)ालय, िविध काय (cid:6981)िवभाग ;
(घ) सिचव, भारत सरकार, का(cid:7414)मक, लोक िशकायत और प(cid:7286)शन मं(cid:7074)ालय, का(cid:7414)मक और (cid:7079)िश(cid:6979)ण िवभाग ।
4976 GI/2016 (1)(cid:32)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(cid:7367)ारा िसफा(cid:7407)रश (cid:7408)कए गए नाम(cid:7298) के पैनल स ेकरेगी ।
(2) सिमित क(cid:7409) बैठक क(cid:7409) गणप(cid:7414)ू त, चयन सिमित के (cid:7408)क(cid:7008)ह (cid:7277) तीन सद(cid:7021)य (cid:7298), िजसके अंतग(cid:6981)त सिमित का अ(cid:7007)य (cid:6979) भी ह,ै स ेहोगी ।
(3) चयन सिमित, अ(cid:7007)य (cid:6979) और उपा(cid:7007) य(cid:6979) के चयन और िनयिु (cid:6989)त के िलए अपनी ही (cid:7079)क(cid:7016)पना करेगी ।
(4) सिमित को (cid:7408)कए गए िनदश(cid:7287) क(cid:7409) गई तारीख स,े 120 (cid:7408)दन से अनिधक क(cid:7409) अविध म,(cid:7286) सिमित के(cid:7008)(cid:7076) ीय सरकार को अपनी
िसफा(cid:7407)रश(cid:7286) करेगी ।
4. अ(cid:7007)य (cid:6979) के िलए नाम(cid:7298) के पनै ल क(cid:7409) चयन रीित – (1) जब कभी अ(cid:7007)य(cid:6979) क(cid:7409) कोई (cid:7407)रि(cid:7334) िव(cid:7378)मान ह ैया और जब ऐसी (cid:7407)रि(cid:7334)
उदभूत होती ह ैया उसक(cid:7409) उदभूत होन ेक(cid:7409) सभं ावना ह ैतो के(cid:7008)(cid:7076)ीय सरकार ऐसी (cid:7407)रि(cid:7334) के संबधं नाम(cid:7298) के पैनल क(cid:7409) िसफा(cid:7407)रश(cid:7298)
के िलए सिमित को िनदश(cid:7287) कर सकेगी।
(2) सिमित, अ(cid:7007) य(cid:6979) के (cid:7272)प म े िनयुि(cid:6989)त के िलए िसफा(cid:7407)रश (cid:7408)कय जान े वाले नाम(cid:7298) के पैनल म (cid:7286) सि(cid:7013)मिलत करन े के िलए
(cid:7390)ि(cid:7334)य(cid:7298) का चयन करने हेत ुअपनी ही (cid:7079)(cid:7408)(cid:7059)या क(cid:7409) (cid:7079)क(cid:7016)पना करेगी।
5. उपा(cid:7007) य(cid:6979) के िलए नाम(cid:7298) के पनै ल क(cid:7409) चयन रीित- (1) जब कभी उपा(cid:7007)य (cid:6979) क(cid:7409) कोई (cid:7407)रि(cid:7334) िव(cid:7378)मान ह ै या और जब ऐसी
(cid:7407)रि(cid:7334) उदभूत होती ह ै या उदभूत होने क(cid:7409) सभं ावना ह,ै तो (cid:7407)रि(cid:7334) खुले िव(cid:6980)ापन के मा(cid:7007)यम से प(cid:7407)रचािलत क(cid:7409) जाएगी और
आवेदक(cid:7298) स ेअनुरोध (cid:7408)कया जाएगा (cid:7408)क वे पूण (cid:6981)आवदे न उ(cid:7340) (cid:7008)यायालय(cid:7298) के रिज(cid:7021)(cid:7069)ार के मा(cid:7007)यम से भेज (cid:7286)।
(2) सिमित, उपा(cid:7007) य(cid:6979) के (cid:7272)प म(cid:7286) िनयिु (cid:6989) त के िलए िसफा(cid:7407)रश (cid:7408)कए जाने वाल े नाम(cid:7298) के पनै ल म (cid:7286) सि(cid:7013)मिलत करने के िलए
(cid:7390)ि(cid:7334)य(cid:7298) का चयन करन ेहते ु अपनी ही (cid:7079)(cid:7408)(cid:7059)या क(cid:7409) (cid:7079)क(cid:7016)पना कर सकेगी ।
6. िच(cid:7408)क(cid:7004)स क द(cid:7020)ृ ट या यो(cid:6991)य ता – (cid:7408)कसी सेवािनवृ(cid:7004)त (cid:7018)य ि(cid:6989)त को अ(cid:7007)य (cid:6979) या उपा(cid:7007)य (cid:6979) के (cid:7272)प म(cid:7286) तब तक िनयु(cid:7334) नह(cid:7277) (cid:7408)कया
जाएगा, जब तक (cid:7408)क उस े उस (cid:7079)योजन के िलए के(cid:7008)(cid:7076)ीय सरकार (cid:7367)ारा ग(cid:7407)ठत (cid:7408)कए जाने वाल े िच(cid:7408)क(cid:7004)स ा बोड(cid:6981) (cid:7367)ारा िच(cid:7408)क(cid:7004)सीय
(cid:7272)प से यो(cid:6991) य घोिषत नह(cid:7277) कर (cid:7408)दया जाता ह ै।
[फा. सं. (cid:6989)य -ू 23016/6/2015-एड.आईसी(एएआर)]
एस. भौिमक, अवर सिचव
(cid:7407)ट(cid:7009)पण : मूल अिधसूचना भारत के राजप(cid:7074) असाधारण म(cid:7286) सा.का.िन. स.ं 100(अ) तारीख 21 जनवरी, 2016 (cid:7367)ारा (cid:7079)कािशत
क(cid:7409) गई ।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 24th October, 2016
G.S.R. 1001(E).—In exercise of the powers conferred by Section 245-O, read with sub-section (1)
and clause (p) of sub-section 2 of Section 295 of the Income-tax Act, 1961 (43 of 1961), the Board hereby
makes the following rules to amend the Authority for Advance Rulings (Procedure for Appointment as
Chairman and Vice-Chairman) Rules, (2016), namely:-
1. Short title and commencement.- (1) These rules may be called the Authority for Advance Rulings
(Procedure for Appointment as Chairman and Vice-Chairman) (Amendment) Rules, 2016
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Authority for Advance Rulings (Procedure for Appointment as Chairman and Vice-Chairman)
Rules, 2016, for rules 3 and 4, the following rules shall be substituted namely:-
“3. Selection Committee.- (1) The Chairman and Vice-Chairman of the Authority shall be appointed by the
Central Government from a panel of names recommended by a Selection Committee consisting of the
following members, namely:-¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
(a) The Chief Justice of India or a Judge of the Supreme Court as nominated by the Chief Justice of India as
Chairman;
(b) The Secretary to the Government of India in the Ministry of Finance, Department of Revenue;
(c) The Secretary to the Government of India in the Ministry of Law and Justice, Department of Legal Affairs;
(d) The Secretary to the Government of India in Ministry of Personnel, Public Grievances and Pensions,
Department of Personnel and Training.
(2) Any three members of the Selection Committee including the Chairman shall form a quorum for the
meeting of the Committee.
(3) The Selection Committee shall recommend a panel of three names for appointment of Chairman and Vice-
Chairman.
(4) The Committee shall make its recommendations to the Central Government, within a period not exceeding
one hundred and twenty days from the date of reference made to the Committee.
4. Manner of selection of panels of names for Chairman.- (1) Whenever any vacancy of Chairman exists or
as and when such vacancy arises or is likely to arise, the Central Government may make a reference to the
Committee in respect of such vacancy for recommendations of a panel of names.
(2) The Committee shall devise its own procedure for selecting the persons for inclusion in the panel of names
to be recommended for appointment as the Chairman.
5. Manner of selection of panels of names for Vice-Chairman.- (1) Whenever any vacancy of Vice-
Chairman exists or as and when such vacancy arises or is likely to arise, vacancy shall be circulated through
open advertisement and applicants shall be asked to forward complete application through Registrar of High
Courts.
(2) The Selection Committee may devise its own procedure for selecting the persons from the applicants for
inclusion in the panel of names to be recommended for appointment as the Vice-Chairman.
6. Medical fitness.- No retired person shall be appointed as a Chairman or Vice-Chairman unless he is
declared medically fit by a Medical Board to be constituted by the Central Government for the purpose.”
[F. No. Q-23016/6/2015-Ad.IC(AAR)]
S. BHOWMICK, Under Secy.
Note: The Principal notification was published in the Gazette of India, Extraordinary vide G.S.R. Number
100(E), dated the 21st January, 2016.
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.