Extraordinary Gazette of India
· Government of India
Authority for Advance Rulings constituted under Section 245-0 of the Income-tax Act, 1961 (43 of 1961) shall also be the Central Sales Tax Appellate Authority to settle Inter-State Disputes falling under Section 6A or Section 9 of the said Act.
Published 03 December 2001
Alternate rendering. This is a direct page-by-page
conversion of the PDF. It preserves the printed layout but not the
document's structure, and it is not part of the search index — the
gazette text view
is the one to read and cite.