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Q.1.
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What
is the scheme of advance rulings?
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Ans.
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1.
Appreciating
the need for foreign investors to be assured in advance of their likely
indirect tax liability, the Central Government has set up an Authority for
Advance Rulings (Central Excise, Customs and Service Tax) to provide binding
ruling on important issues so that intending investors will have a clear-cut
indication of their duty liability in advance; The legal provisions relating to advance rulings
were introduced in the Finance Act of 1999 and expanded to include Service
Tax within its ambit in the Finance Act, 2003.
2.
The process
of obtaining an advance ruling is simple, inexpensive and transparent (only
Rs. 2500/- have to be deposited through a Demand Draft with each application).
It is also expeditious as the Authority is statutorily required to pronounce
advance ruling within 90 days of the receipt of application. Advance
rulings are pronounced after providing an opportunity of being heard.
All judicial norms are observed.
3.
The advance
rulings pronounced by the Authority is binding on the applicant who had
sought it, in respect of questions as provided in the respective statutes and
on the Commissioner of Customs or Central Excise or Service Tax, as the case
may be, as well as the authorities subordinate to him. Thus
the possibility of disputes/litigation subsequent to issuance of ruling
is almost nil. Furthermore, Advance rulings are not appealable
under the Customs, Central Excise or Service Tax laws. It therefore
assures the applicants their final tax liability and hence freedom from
spending time, energy and money in legal battles which mostly become
long-drawn.
4.
The scheme of
advance rulings, thus has the following distinct advantages since it ensures
:
a) Clarity and certainty of the tax liability under the
Central Excise, Customs and Service Tax laws in advance in relation to an activity (means import or export under
the Customs Act, production or manufacture of goods under the Central Excise
Act and service to be provided under Finance Act Service Tax) proposed to
be undertaken by the applicant.
b) Finality
and thereby avoidance of protracted litigation.
c) Speedy
decisions.
d) Inexpensive
process.
e) Transparency.
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Q2
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Who
can apply for an advance ruling?
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Ans.
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- A non-resident
settingup a joint venture in India in collaboration with a
non-resident or a resident; or
- A resident setting up a
joint venture in India in collaboration with a non-resident; or
- A wholly owned subsidiary
Indian company, of which the holding company is a foreign company;
- A joint venture in India,
"Explanation. - For the purposes
of this clause, "joint venture in India" means a contractual
arrangement whereby two or more persons undertake an economic activity which
is subject to joint control and one or more of the participants or partners
or equity holders is a non-resident having substantial interest in such
arrangement;"
- A
resident falling within any such class or category of persons as the
Central Government may by notification in the official gazette specify
in this behalf.
The
Central Government has specified the following categories of persons
as being eligible to seek advance rulings:-
(a) Any Public
Sector Company;
(b) Residents
proposing to import goods under the project import facility (heading
9801 of the Customs Tariff) for seeking rulings under the Customs
Act,1962;
(c) Residents
proposing to import goods from Singapore under the Comprehensive Economic
Co-operation Agreement for seeking rulings on origin of goods under the
Customs Act, 1962;
(d) Resident
Public Limited Company.
(e)
Resident Private Limited Company.
{NOTE
1: Resident, Non-resident,
Indian company, Foreign company and Public Sector Company have the
meanings respectively assigned to them in clauses (42), (30), (26), (23A) and
(36A) of section 2 read with sub-section (3) of section 6 of the Income- tax
Act, 1961 (43 of 1961).
NOTE 2: Public Limited Company shall have
the same meaning as is assigned to Public Company in clause (iv) of
sub-section (1) of Section 3 of the Companies Act, 1956 (1 of 1956) and shall
include a private company that becomes a public company by virtue of section
43A of the said Companies Act, 1956 read with Section 2 (71) of the Companies
Act, 2013.
NOTE 3: Private Limited Company shall have
the same meaning as is assigned to private company in clause (68) of
section 2 of the Companies Act, 2013 (18 of 2013)}
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Q.3.
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On which questions can anadvance ruling be sought?
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Ans.
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Advance
rulings can be sought in respect of
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(a)
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Determination of liability to pay duties of central
excise on any goods under the Central Excise Act,1944;
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(b)
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Classification of :-
(i)
any goods under the Customs Tariff Act, 1975;
(ii) any goods
under the Central Excise Tariff Act, 1985; and
(iii) any service as a taxable service under Chapter V of the
Finance Act, 1994 (Service Tax);
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(c)
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Principles
to be adopted for the purposes of determination of value (i)of
the goods under Customs Act, 1962 (ii) of the goods under the Central
Excise Act, 1944 and (iii) of taxable service under the
provisions of Chapter V of the Finance Act 1994 (Service Tax);
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(d)
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Determination
of the liability to pay service tax on a taxable service under the
provisions of Chapter V of Finance Act,1994(Service Tax)
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(e)
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Valuation
of taxable services for charging Service Tax;
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(f)
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Applicability
of notifications issued in respect of duties under the (i)
Customs Act, 1962 (ii) Customs Tariff Act, 1975 (iii) Central Excise Act,
1944 and (iv) Central Excise Tariff Act, 1985 and any duty chargeable under
any other law for the time being in force in the same manner as the duty of
Customs or Excise as the case may be, leviable under the respective Act;
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(g)
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Applicability
of notifications issued under Chapter V of Finance Act 1994 (Service Tax);
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(h)
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admissibility of credit of
service tax paid or deemed to have been paid on input service or excise
duty paid or deemed to have been paid on the goods used in or in relation to the manufacture
of the excisable goods.
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(i)
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Determination
of origin of goods in terms of the rules notified under the Customs Tariff
Act,1975 and matters related thereto.
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Q.4
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What is meant by advance ruling?
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Ans.
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Advance ruling means the determination of a question of
law or fact specified in the application regarding the liability to pay
duty/tax in relation to an activity which is proposed to be undertaken, by
the applicant. Activity means import or export under the Customs Act,
production or manufacture of goods under the Central Excise Act and service
to be provided under the Finance Act Service Tax.
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Q.5
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What is the composition of the Authority
?
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Ans.
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The Authority is a high level
quasi-judicial body headed by a
retired judge of the Supreme Court of India.
Besides the Chairperson, there are two Members, who have wide experience
in technical and legal matters, namely :-
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(a)
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An officer of the Indian Revenue Service (Customs and
Central Excise), who is qualified to be a Member of the Central Board
of Excise and Customs.
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(b)
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An officer of the Indian Legal Service who is qualified
to be an Additional Secretary to the Government of India.
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Q.6
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Where is the Authority located and who can be contacted
for information/guidance?
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Ans.
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Office
of the Authority for Advance Rulings (Central Excise, Customs, & Service
Tax), is located on the 4th Floor (Room No. 445 to 465, 467
& 469), Hotel Samrat, Kautilya Marg, Chanakyapuri, New Delhi 110 021, Phone
91-11-26876402/26876406, Fax No. 91-11-26876418, Email : aarcce@nic.in
Website:-
http://www.cbec.gov.in/htdocs-cbec/aar/aar
Contact persons and the their
phone numbers are :
| Name of the officer |
Telephone Number |
Fax Number |
E-mail |
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Ms. Shyama S. Bansia
(Commissioner)
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91-11-26117928,26876729
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91-11-26113890
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aarcce@nic.in
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Smt. Poonam Ambastha
(Addl. Commissioner)
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91-11-26876412
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91-11-26876412
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aarcce@nic.in
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Q.7
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What
is meant by an advance ruling being of a binding and final in nature?
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Ans.
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An advance ruling pronounced by the Authority is binding
on the applicant in respect of the questions raised in the application and
the concerned Commissioner (s) of Customs or Central Excise or Service Tax,
as the case may be and the authorities subordinate to him. The advance ruling
remains binding as aforesaid unless there is a change in law or facts on the
basis of which it was pronounced. In effect, it lends certainty to
tax liability under the above laws. It is final in nature in as much as
an advance ruling can-not be appealed against under the Customs, Central Excise or
Service Tax laws.
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Q.8
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At
what stage can an application for advance ruling be preferred?
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Ans.
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At a stage when an activity is proposed to be undertaken
in India by an applicant.
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Q.9
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Is the applicant bound to actually undertake the proposed
activity in relation to which he has obtained an advance ruling?
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Ans.
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Not necessarily, as long as an advance ruling has been
obtained by an applicant in accordance with the legal provisions stipulated
for this purpose.
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Q.10
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Who
is a non-resident?
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Ans.
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In the context of the legal provisions for advance
rulings, the term non-resident shall have the meaning assigned to it in
section 2 (30) of the Income-tax Act, 1961 which defines non-resident as a
person who is not a resident and for the purposes of sections 92, 93 &
168, includes a person who is not ordinarily resident within the meaning of
clause (6) of section 6.
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Q.11
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Who is a resident?
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Ans.
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As per the provisions of section 6 of the Income-tax Act,
1961 the residential status of four taxable entities is as
follows :
A. Individual:
An individual is said to be a resident in India in any previous year, if he
a) is in India in that year for a period or periods
amounting in all to 182 days or more; or
b) having within the
four years preceding that year been in India for a period or periods
amounting in all to 365 days or more, is in India for a period or periods
amounting in all to 60 days or more in that year. However, an
individual, being a citizen of India, who leaves India in any previous year
as a member of the crew of an Indian Ship or for the purposes of employment
outside India, has to be in India for a period or periods amounting in
all to 182 days or more (in place of 60 days) in that year to qualify as a
resident in that year. Further, an individual, being a citizen of
India or a person of Indian origin who, being outside India, comes on a visit
to India in any previous year, has similarly to be in India for a period or
periods amounting in all to 182 days or more in that year for being treated
as resident in that year.
B. Hindu
Undivided Family :
A HUF, firm or other association of persons is said to be
resident in India in any previous year in every case except where during
that year the control and management of its affairs is situated wholly
outside India.
C. Company
:
A company is said to be resident in India in any previous
year, if
i)
it is an Indian company; or
ii) during
that year, the control and management of its affairs is situated wholly in India.
D. Every
other person:
Every other person is said to be resident in India in any previous year in every case, except where
during that year the control and management of his affairs is situated wholly
outside India.
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Q.12
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Who is not ordinarily resident?
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Ans.
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As per section 6(6) of Income-tax Act 1961, a person is
said to be not ordinarily resident in India in any previous year if such person is
a) an individual who
has been non- resident in India in nine out of the ten previous years
preceding that year, or has during the seven previous years preceding
that year been in India for a period of, or periods amounting in all to,
seven hundred and twenty- nine days or less; or
b) a Hindu
undivided family whose manager has not been a non- resident in India in nine
out of the ten previous years preceding that year, or has during the
seven previous years preceding that year been in India for a period of, or
periods amounting in all to, seven hundred and twenty-nine days or
less.
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Q.13
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What
is Indian Company?
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Ans.
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In
the context of the legal provisions for advance rulings, the term Indian
company has the meaning assigned to it in Section 2(26) of the Income Tax
Act, 1961 according to which Indian Company is a company formed and
registered under the Companies Act, 1956 and includes
i) a company formed and registered under
any law relating to companies formerly in force in any part of India (other
than the State of Jammu and Kashmir and the Union territories specified in
sub-clause (iii) of this clause);
(ia) a corporation established by or under a Central,
State or Provincial Act;
(ib) any institution, association or body which is declared
by the Board to be a company under clause (17);
ii) in the case of the
State of Jammu and Kashmir, a company formed and registered under any law for
the time being in force in that State;
[iii) in the case of any of
the Union territories of Dadra and Nagar Haveli, Goa, Daman & Diu, and
Pondicherry, a company formed and registered under any law for the time being
in force in that Union territory:
Provided that the
registered or, as the case may be, principal
office of the company, corporation, institution, association or body in all
cases is in India.
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Q.14
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What
is meant by a subsidiary company?
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Ans.
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In terms of Section 4 of Companies Act, 1956(as
amended), a company shall be deemed to be a subsidiary of another if,
but only if ,-
(a) that other controls the composition of its Board of
Directors; or
(b) that other
(i) where the first-mentioned company is an existing company
in respect of which the holders of preference shares issued before the
commencement of this Act have the same voting rights in all respects as the
holders of equity shares, exercises or controls more than half of the total
voting power of such company;
(ii) where the first-mentioned company is any other company,
holds more than half in nominal value of its equity share capital; or
(c) the first-mentioned company is a subsidiary of any company
which is that others subsidiary
(For full text of Section 4 please refer to Companies
Act)
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Q.
15
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What
is meant by wholly owned subsidiary Indian company of which the holding
company is a foreign company?
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Ans.
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As per the Guidelines for Indian direct investment in
joint ventures and wholly owned subsidiaries abroad published by Government
of India, vide notification file no. 4/1/93-EP(01) issued by Government of
India, Ministry of Commerce, 17th August, 1995,
as amended up to 18/5/99, wholly owned subsidiary in the context of the
above guidelines means a foreign concern formed, registered or incorporated
in accordance with the laws of the host country whose entire equity share
capital is owned by the Indian Party. Going by the above criterion, a
wholly owned subsidiary Indian company of which the holding company is a
foreign company would mean an Indian company formed, registered or incorporated
in accordance with the Companies Act 1956 (as amended) whose entire equity
share capital is owned by the foreign company (holding company)
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Q.16
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What
is meant by a holding company?
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Ans.
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In terms of Section 2(19) of Companies Act, 1956 holding
company means a holding company within the meaning of Section 4 of Companies
Act, 1956(as amended).
As per Section 4(4) of the Companies Act, 1956 (as
amended) a company shall be deemed to be the holding company of another
if, but only if, that other is its subsidiary.
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Q.17
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What
is meant by a Foreign Company?
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Ans.
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In the context of the legal provisions for advance
rulings, the term Foreign company has the meaning assigned to it in Section
2(23 A) of the Income Tax Act, 1961 according to which a Foreign Company is
a company, which is not a domestic company. As per the definition in
the Income Tax Act, a domestic company means an Indian company, or any other
company which, in respect of its income liable to tax under the Income Tax
Act 1961, has made the prescribed arrangements for the declaration and
payment within India, of the dividends (including dividends on preference
shares) payable out of such income.
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Q.18
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Whether
advance ruling can be sought by an existing Joint Venture?
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Ans.
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Yes,
as per the amendment made in the Finance Act, 2005, a joint venture in
India can file an application to seek an advance ruling.
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Q.19
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Where can one find the format of the application form?
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Ans.
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Formats of the application for seeking advance ruling have
been prescribed under the Customs (Advance Rulings) Rules, 2002, Central
Excise (Advance Rulings) Rules, 2002 and Service Tax (Advance Rulings) Rules,
2003 respectively. Forms of these applications namely, AAR (CUS), AAR
(CE) and AAR (ST) can also be seen on this website under the heading of
RULES.
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Q.20
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How many copies of the application are to be filed, to
whom are they to be addressed?
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Ans.
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Each application is to be filed in quadruplicate and
addressed to the Secretary, Office of the Authority for Advance Rulings
(Central Excise, Customs, & Service Tax), Hotel Samrat, 4thFloor, Chanakyapuri, New Delhi-110021.
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Q.
21.
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By what mode can an application be sent to the Authority?
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Ans.
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It can be filed by the applicant in person or by his
authorized representative in the office of the Authority for Advance Rulings (Central Excise, Customs, &
Service Tax), or by registered post or by courier service or by speed
post. Application shall be received between 10:00 am and 1:00 pm and between 2:00 pm & 5:00 pm in Authoritys office
on any working day (Monday to Friday).
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Q.22
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What is the amount of fee to be paid with each
application and how should it be paid?
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Ans.
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Each application should be filed alongwith a fee of Rs.
2500/- only in Indian rupees by way of a demand draft drawn in favour of Authority for Advance Rulings (Central Excise Customs
& Service Tax) payable at New Delhi.
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Q.23
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Is there a provision for obtaining refund of the
application fee?
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Ans.
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No.
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Q.24
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What
are the other relevant procedural points to be taken note of while filing an
application?
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Ans.
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i) Every application, the verification appended
thereto, the annexures to the application and the statements and documents
accompanying the Annexures I & II to the application and each page thereof must
bear signature of the authorized representative;
Ii) The application shall be
accompanied by evidence that the person who has signed the application,
verification and other documents is authorized/competent to sign legally;
iii) Every application, its
verification, annexures, statements and supporting documents shall be on A-4 size
paper and should be neatly and legibly written, typed or printed leaving a
left margin of 5 cms. and only on
one side of a page in double-line spacing;
iv) An application shall be deemed
to have been filed on the date on which it is received in the office of the
Authority;
v) If the applicant is not based
in India, he shall, inter-alia, indicate in a separate annexure to the
application
a) his postal and e-mail address abroad ;
b) the name and
address including e-mail address of his representative in India, if any,
authorized to act on his behalf and to receive notices or other documents
sent by the Authority.
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Q.25
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What
happens if deficiency/defect is noticed in the application and/or its annexures on receipt in the office of the Authority?
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Ans.
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Such deficiency/defect shall be communicated within ten
days of the receipt of application, by the office of the Authority to the
applicant who has to rectify the deficiency/defect within the time granted by
the Secretary. In case the defect/deficiency is not removed within the
time granted, the office of the Authority shall place the application before
the Authority for appropriate orders.
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Q.26
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Can
an application for advance ruling be withdrawn at any stage?
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Ans.
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Yes, the applicant may withdraw his application within
thirty days from the date of such application and thereafter only with the
leave of the Authority.
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Q.27
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How
long does it take to obtain an advance ruling?
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Ans.
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As statutorily stipulated, the Authority is required to
pronounce advance ruling in writing within ninety days of the receipt of
application. Date of receipt of an application free from any defect or deficiency in the secretariat of the Authority shall be deemed to be
the date of the application for this purpose and the time period will be
calculated accordingly.
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Q.28
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Are
there any situations in which an application would be liable to be rejected
outright?
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Ans.
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Yes; The Authority shall not allow the
application where the question raised in the application is -
(i) already pending in the
applicants case before any officer of Customs or Central Excise or Service
Tax, as the case may be, Appellate Tribunal or any Court;
(ii) the same as in a matter already decided by the Appellate
Tribunal or any Court.
However, no application shall be
rejected by the Authority without giving an opportunity to the applicant of
being heard.
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Q.29
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Is granting of an opportunity for hearing must before
pronouncing an advance ruling, when the application is allowed by the
Authority on preliminary examination?
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Ans.
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No, when an application is allowed for further processing
for pronouncement of advance ruling, the Authority is not statutorily bound
to offer an opportunity of being heard to the applicant before pronouncing
the advance ruling. But it shall provide such an opportunity, on a request received from the applicant. The applicant can be heard either in person or
through his authorized representative.
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Q.30
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What does the phrase allow the application mean?
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Ans.
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It means that the Authority, after examining the
application and the concerned records, is prima facie satisfied that the
application is fit to be admitted for further processing for pronouncement of
advance ruling.
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Q.31
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How
will an applicant come to know whether the application has been allowed or
rejected on preliminary examination by the Authority?
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Ans.
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A copy of the order either allowing or rejecting the
application will be sent to the applicant as well as to the concerned
Commissioner(s) of Customs, Central Excise or Service Tax, as the case may
be.
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Q.32
|
How much time does the applicant get to intimate the
Authority whether or not he desires to be heard before pronouncement of the
advance ruling?
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Ans.
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Two weeks of the receipt of the copy of the order allowing
the application.
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Q.33
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Can an applicant urge or be heard in respect of any
question other than the question specified in the application?
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Ans.
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Normally no, however he can do it only if so permitted by
the Authority.
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Q.34
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Can the application be disposed of by the Authority
ex-parte in any situation?
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Ans.
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Where on the day fixed for hearing or any other day to
which the case is adjourned and in case the applicant or the Commissioner
does not appear in person or through authorized representative, the Authority
may dispose of the application ex-parte on merits.
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Q.35
|
Can the applicant or the Commissioner, as the case may be,
approach the Authority for reconsideration in respect of an application
disposed of ex-parte?
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Ans.
|
Yes, he can apply within seven days of the receipt of a
copy of order/advance ruling and if the Authority is satisfied that there was
a sufficient cause for his non-appearance when the case was posted for
hearing, the Authority may give an opportunity for hearing, make an order
setting aside the ex-parte order/advance ruling and restore the application
for fresh hearing.
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Q.36
|
Whether any additional facts can be submitted before the
Authority?
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Ans.
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Yes, the Authority may, at its discretion, either suo motu or on a
petition filed to this effect by the applicant, permit or require the
applicant or the Commissioner to submit such additional facts as the case may
be, to enable it to pronounce an advance ruling. The additional facts
sought to be brought on record by the petitioner shall be supported by
necessary documents, if any, duly verified.
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Q.37
|
Who will be the Commissioner, if the applicant does not
specify any Commissioner concerned in the application filed by him, say, for
the reason that he is yet to decide the exact location of proposed activity
in India?
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Ans.
|
Where in an application there is no Commissioner specified by the applicant, a copy of
the application and enclosures thereto shall be forwarded by the Authority to
the Chairman of the Central Board of Excise and Customs calling upon
him to designate, within such period as may be fixed by the
Authority, a Commissioner for the purposes of the application, failing which
the application shall be proceeded with in the absence of a Commissioner.
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Q.38
|
Whether an application survives on death, etc., of the
applicant or on change in the status of applicant?
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Ans.
|
Where the applicant, being an individual, dies, or being a
company or association of persons, whether incorporated or not, is wound up
or dissolved or disrupted or amalgamated or succeeded to by any other person
or otherwise comes to an end, the application shall not abate and the
proceedings in the application may be continued by the executor,
administrator, liquidator, receiver or assignee or other legal representative
of the applicant, as the case may be, on a petition made in this behalf, if
the Authority considers that the circumstances so justify.
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Q.39
|
Whether an order/advance ruling can be modified in case
there is mistake of law or fact?
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Ans.
|
The Authority may suo motu
or on a petition by the applicant or the Commissioner, but before
pronouncement of an advance
ruling or before an advance ruling
pronounced has been given effect to, on being satisfied that an order/advance ruling was pronounced under mistake of law or fact, modify such
order/advance
ruling in such respects as it considers
appropriate, after allowing the applicant and the Commissioner a reasonable
opportunity of being heard.
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Q.40
|
Can
an advance ruling become void and if so, in what circumstances?
|
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Ans.
|
Where the Authority finds, on a representation made to it
by the Commissioner of Customs or Central Excise or Service Tax, as the case
may be, or otherwise, that an advance ruling pronounced by it has been
obtained by the applicant by fraud or misrepresentation of facts, it may, by
order, declare such ruling to be void ab initio.
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Q.41
|
What
would be the effect of such a declaration?
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Ans.
|
Once the Authority by order declares such a ruling void ab initio,
thereupon all the provisions of the Customs Act or Central Excise Act or
Finance Act (Service Tax) shall apply (after excluding the period beginning
with the date of such advance ruling and ending with the date of order making
such declaration) to the applicant as if such
advance ruling had never been made.
A copy of such an order shall be sent to the applicant and the
Commissioner(s) concerned.
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Q.42
|
Will the applicant get an opportunity of a notice and of
being heard before the Authority decides about the question as to whether an
advance ruling is to be declared void ab initio or not?
|
|
Ans.
|
Yes.
[For details, see Regulation 23 of the AARUL(CEST) Procedure
Regulations]
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Q.43
|
Whether the Authority can amend any advance ruling to
rectify any mistake apparent from the record?
|
|
Ans.
|
Yes, the Authority may, with a view to rectifying any
apparent from the record, amend any mistake
advance
ruling pronounced by it before such
ruling has been given effect to. Such amendment
may be made suo motu or when the
mistake is brought to the notice of the Authority by the applicant or the
Commissioner, but only after allowing the applicant and the Commissioner a
reasonable opportunity of being heard.
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Q.44
|
Is
amendment of records permitted?
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|
Ans.
|
Yes, if at any stage of the proceedings it is brought
to the notice of the Authority that there is any factual or material error in
the records, the Authority may permit amendment of the records after hearing
the applicant and the Commissioner.
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Q.45
|
Can
the applicant or the Commissioner be granted certified copies of documents,
orders or advance rulings?
|
|
Ans.
|
Yes,
on a written request, the Secretary, AAR may grant certified copies of
documents, orders or advance rulings.
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Q.46.
|
Is
inspection of records permitted?
|
|
Ans.
|
Inspection (taking note only and not copies of the
documents) of documents which are relied upon in the proceedings before the
Authority may be permitted in the presence of an officer of the Authority, to
the applicant or the Commissioner or his authorized representative relating
to an application/petition, on a written request to the Secretary, AAR.
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Q.47
|
Whether the Authoritys proceedings are open
to the public?
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|
Ans.
|
Generally yes. However, if the applicant/
Commissioner so requests, the Authority may order in a given case that no
person other than the applicant, the Commissioner or their authorized
representative(s) shall remain present during such proceedings.
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Q.48
|
Are the advance rulings pronounced by the Authority
reported/published? If so where can they be seen?
|
|
Ans.
|
In terms of the Regulation 25 of the AARUL(CEST) Regulation, 2005, the Chairman of the
Authority may, if he deems fit release an order/advance ruling of the
Authority for publication on such terms and conditions as he may specify.
These can be seen in publication like Excise Law Times (ELT), Revenue Law
Times (RLT), Excise & Customs Cases (ECC) etc. which are publishing
decisions on Customs, Central Excise and Service Tax, as well as on the
website of the Authority and taxindiaonline.com.
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Q.49
|
What is the Dress code for appearing in hearing before the
Authority?
|
|
Ans.
|
An authorized representative is required to appear before
the Authority in dress prescribed for the members of his profession by the
competent professional body, if any. All other persons are required to
be properly dressed.
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Q.50
|
Whether
arms, mobile
phones etc. are allowed to be carried in the Court room?
|
|
|
No person is allowed to bring mobile phones, sticks, arms
or other weapons in the room where the Authority conducts the proceedings.
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