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Advance Rulings

AUTHORITY FOR ADVANCE RULINGS (Income Tax)

To facilitate foreign investment into the country a number of steps has been taken by Government of India in recent period. Setting up an Authority for Advance Rulings, Customs & Central Excise to give binding Rulings, in advance, on Customs, Central Excise and Service Tax matters pertaining to an investment venture in India is one such measure. The legal provisions relating to Advance Rulings have been introduced in the respective Statutes through the Finance Acts of 1998, 1999 and 2003. The scheme of Advance Rulings has assumed special significance in the context of greater emphasis on FDI.

More information on Authority for Advance Rulings (Income Tax) www.aar.gov.in

AUTHORITY FOR ADVANCE RULINGS (Customs and Central Excise)

To facilitate foreign investment into the country a number of steps has been taken by Government of India in recent period. Setting up an Authority for Advance Rulings, Customs & Central Excise to give binding Rulings, in advance, on Customs, Central Excise and Service Tax matters pertaining to an investment venture in India is one such measure. The legal provisions relating to Advance Rulings have been introduced in the respective Statutes through the Finance Acts of 1998, 1999 and 2003. The scheme of Advance Rulings has assumed special significance in the context of greater emphasis on FDI

More information on Authority for Advance Rulings (Customs and Central Excise) www.cbec.gov.in/aar/aar.htm

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