Date: 2016-01-22Category: Extra OrdinaryState: Union GovernmentCountry: India
In exercise of the powers conferred by sub-section (3) of 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, namely
Executive Summary:
This notification outlines rules for the appointment of the Chairman and Vice-Chairman of the Authority for Advance Rulings. It establishes the "Authority for Advance Rulings Procedure for Appointment as Chairman and Vice-Chairman Rules, 2016". These rules came into force on January 22, 2016, the date of their publication in the Official Gazette. The notification specifies the appointment method, selection committee composition, and medical fitness requirements.
Key Points / Main Content:
Appointment Procedure:
* Vacancies are to be advertised openly, and applicants must submit applications through the Registrar of the Supreme Court or High Court.
Selection Committee:
* The Selection Committee will consist of:
* The Chief Justice of India or a Supreme Court Judge nominated by the Chief Justice of India (as Chairman).
* The Secretary to the Government of India in the Ministry of Finance, Department of Revenue.
* The Secretary to the Government of India in the Ministry of Law and Justice, Department of Legal Affairs.
* The Secretary to the Government of India in the Ministry of Personnel, Public Grievances and Pensions, Department of Personnel and Training.
* A quorum of three members, including the Chairman, is required for committee meetings.
* The Selection Committee will devise its own procedure for selection.
* The Selection Committee shall recommend a panel of three names in order of priority for appointment of Chairman and Vice-Chairman.
Medical Fitness:
* Appointees to the positions of Chairman or Vice-Chairman must be declared medically fit by a Medical Board constituted by the Central Government.
Impact Analysis:
Applicants for Chairman or Vice-Chairman:
* Impact: Must apply through the correct channels (Registrar of Supreme Court or High Court) and meet medical fitness standards.
* Action Required: Submit applications as prescribed and undergo medical examination if shortlisted.
Selection Committee Members:
* Impact: Required to participate in the selection process, devise a selection procedure, and recommend a panel of candidates.
* Action Required: Participate in the selection process.
Central Government:
* Impact: Responsible for constituting the Medical Board and appointing the Chairman/Vice-Chairman from the recommended panel.
* Action Required: Constitute the Medical Board and make the final appointment.
Key Entities Referenced
Income-tax Act, 1961: A law of India, specifically mentioned as 'Act' within the document defining rules for appointment of Chairman and Vice-Chairman of the Authority for Advance Rulings.
Authority for Advance Rulings: An organization for which the document outlines the 'Procedure for Appointment as Chairman and Vice-Chairman'.
Chief Justice of India: A position; the Chief Justice of India or a nominee serves as Chairman of the Selection Committee for appointing the Chairman and Vice-Chairman of the Authority for Advance Rulings.
Ministry of Finance, Department of Revenue: A department of the Government of India. The Secretary to the Government of India in this department is a member of the Selection Committee.
Ministry of Law and Justice, Department of Legal Affairs: A department of the Government of India. The Secretary to the Government of India in this department is a member of the Selection Committee.
Ministry of Personnel, Public Grievances and Pensions, Department of Personnel and Training: A department of the Government of India. The Secretary to the Government of India in this ministry is a member of the Selection Committee.
Selection Committee: A committee constituted to recommend a panel of names for the appointment of Chairman and Vice-Chairman of the Authority for Advance Rulings.
Medical Board: A board to be constituted by the Central Government to determine the medical fitness of candidates for Chairman or Vice-Chairman positions.
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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. 56] NEW DELHI, FRIDAY, JANUARY 22, 2016/ MAGHA 2 , 1937
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354 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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[फा. सं. (cid:5) यू.23016/6/2015-एड.I.सी(एएआर)]
एस. भौिमक, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 21st January, 2016
G.S.R. 100(E).—In exercise of the powers conferred by sub-section (3) of 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, 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) Rules, 2016
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a) “Act” means the Income-tax Act, 1961 (43 of 1961);
(b) “Chairman” means the Chairman of the Authority;
(c) “Vice-Chairman” means the Vice-Chairman of the Authority;
(d) words and expressions used and not defined in these rules but defined in the Act shall have the meanings
respectively assigned to them in the Act.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
3. Method of appointment.—(1) Vacancy shall be circulated through open advertisement and applicants
shall be asked to forward complete application through Registrar of Supreme Court or High Court, as the case
may be.
(2) For the purpose of appointment to the post of Chairman and Vice-Chairman, there shall be a Selection
Committee consisting of the following members, namely:—
(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.
(3) Any three members of the Selection Committee including the Chairman shall form a quorum for the
meeting of the Committee.
(4) The Selection Committee may devise its own procedure for selection and appointment of the Chairman
and the Vice-Chairman.
(5) The Selection Committee shall recommend a panel of three names in order of priority for appointment of
Chairman and Vice-Chairman.
4. Medical fitness.—No 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.
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.