Income Tax Act, 2025
Section 5: Ins. by Act 13 of 2018, s. 50 (w.e.f. 12018).
5. Ins. by Act 13 of 2018, s. 50 (w.e.f. 12018).
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Provided that the Authority shall not admit any appeal against any ruling or order passed earlier by it
in the capacity of the Authority for Advance Rulings in relation to any matter under Chapter V of the
Customs Act, 1962 after the date of such appointment of the Customs Authority for Advance Rulings.]
1[(2) The Authority shall consist of a Chairman and such number of Vice-chairmen, revenue
Members and law Members as the Central Government may, by notification, appoint.
(3) A person shall be qualified for appointment as—
(a) Chairman, who has been a Judge of the Supreme Court 2[or the Chief Justice of a High Court
or for at least seven years a Judge of a High Court];
(b) Vice-chairman, who has been Judge of a High Court;
3[(c) a revenue Member—
(i) from the Indian Revenue Service, who is, or is qualified to be, a Member of the Board; or
(ii) from the Indian Customs and Central Excise Service, who is, or is qualified to be, a
Member of the Central Board of Excise and Customs,
on the date of occurrence of vacancy;]
4[(d) a law Member from the Indian Legal Service, who is, or is qualified to be, an Additional
Secretary to the Government of India 2[on the date of occurrence of vacancy].]
(4) The terms and conditions of service and the salaries and allowances payable to the Members shall
be such as may be prescribed.
(5) The Central Government shall provide to the Authority with such officers and employees, as may
be necessary, for the efficient discharge of the functions of the Authority under this Act.
(6) The powers and functions of the Authority may be discharged by its Benches as may be
constituted by the Chairman from amongst the Members thereof.
2[(6A) In the event of the occurrence of any vacancy in the office of the Chairman by reason of his
death, resignation or otherwise, the senior-most Vice-chairman shall act as the Chairman until the date on
which a new Chairman, appointed in accordance with the provisions of this Act to fill such vacancy,
enters upon his office.
(6B) In case the Chairman is unable to discharge his functions owing to absence, illness or any other
cause, the senior-most Vice-Chairman shall discharge the functions of the Chairman until the date on
which the Chairman resumes his duties.]
(7) A Bench shall consist of the Chairman or the Vice-chairman and one revenue Member and one
law Member:
5[Provided that where the Authority is dealing with an application seeking advance ruling in any
matter relating to this Act, the revenue Member of the Bench shall be such Member as referred to in
sub-clause (i) of clause (c) of sub-section (3).]
(8) The Authority shall be located in the National Capital Territory of Delhi and its Benches shall be
located at such places as the Central Government may, by notification specify.]
6[245-OA. Qualifications, terms and conditions of service of Chairman, Vice-Chairman and
Member.—Notwithstanding anything contained in this Act, the qualifications, appointment, term of
office, salaries and allowances, resignation, removal and the other terms and conditions of service of the
Chairman, Vice-Chairman and other Members of the Authority appointed after the commencement of
Part XIV of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of section 184 of
that Act:
1. Subs. by Act 25 of 2014, s. 67, for sub-sections (2), (3), (4) and (5) (w.e.f. 12014).
The Authority shall consist of a Chairman and such number of Vice-chairmen, revenue
Members and law Members as the Central Government may, by notification, appoint.
A person shall be qualified for appointment as—
Chairman, who has been a Judge of the Supreme Court 2[or the Chief Justice of a High Court
or for at least seven years a Judge of a High Court];
Vice-chairman, who has been Judge of a High Court;
3[
a revenue Member—
from the Indian Revenue Service, who is, or is qualified to be, a Member of the Board; or
from the Indian Customs and Central Excise Service, who is, or is qualified to be, a
Member of the Central Board of Excise and Customs,
on the date of occurrence of vacancy;]
4[
a law Member from the Indian Legal Service, who is, or is qualified to be, an Additional
Secretary to the Government of India 2[on the date of occurrence of vacancy].]
The terms and conditions of service and the salaries and allowances payable to the Members shall
be such as may be prescribed.
The Central Government shall provide to the Authority with such officers and employees, as may
be necessary, for the efficient discharge of the functions of the Authority under this Act.
The powers and functions of the Authority may be discharged by its Benches as may be
constituted by the Chairman from amongst the Members thereof.
2[
In the event of the occurrence of any vacancy in the office of the Chairman by reason of his
death, resignation or otherwise, the senior-most Vice-chairman shall act as the Chairman until the date on
which a new Chairman, appointed in accordance with the provisions of this Act to fill such vacancy,
enters upon his office.
In case the Chairman is unable to discharge his functions owing to absence, illness or any other
cause, the senior-most Vice-Chairman shall discharge the functions of the Chairman until the date on
which the Chairman resumes his duties.]
A Bench shall consist of the Chairman or the Vice-chairman and one revenue Member and one
law Member:
5[Provided that where the Authority is dealing with an application seeking advance ruling in any
matter relating to this Act, the revenue Member of the Bench shall be such Member as referred to in
sub-clause
of clause
of sub-section
The Authority shall be located in the National Capital Territory of Delhi and its Benches shall be
located at such places as the Central Government may, by notification specify.]
6[245-OA. Qualifications, terms and conditions of service of Chairman, Vice-Chairman and
Member.—Notwithstanding anything contained in this Act, the qualifications, appointment, term of
office, salaries and allowances, resignation, removal and the other terms and conditions of service of the
Chairman, Vice-Chairman and other Members of the Authority appointed after the commencement of
Part XIV of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of section 184 of
that Act:
1. Subs. by Act 25 of 2014, s. 67, for sub-sections
and
(w.e.f. 12014).