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Government of India

Ministry of Finance

Department of Revenue

(Central Board of Direct Taxes)

Office Order

Subject : Setting up of office for operationalizing Boards for Advance Rulings – Reg

In continuation to the Notification No.96 of 2021 dated the 1st September 2021 published in the Gazette of India, Extraordinary Part II, section 3, sub-section (ii) and in pursuance of Para 4(2) of the e-Advance Rulings Scheme, 2022, made by the Central Government by Notification No.7 of 2022 dated the 18th January 2022 published in the Gazette of India, Extraordinary Part II, section 3, sub-section (ii), the Central Board of Direct Taxes (hereinafter referred to as ‘the Board’) hereby sets up an office for the Board for Advance Rulings (hereinafter referred to as ‘BAR’) as specified in Column 2 of the Schedule below, with their headquarters at the places mentioned in Column 3 of the said Schedule and comprising of Income-tax Authorities as specified in Column 4 of the said Schedule.


Sr. No.Board for Advance RulingsHeadquartersIncome-tax Authority  
1Board for Advance Rulings-I  (BAR-I), DelhiDelhi1. Member-I, BAR-I, Delhi 2. Member-II, BAR-I, Delhi 3. Secretary, BAR-I, Delhi
2Board for Advance Rulings-II (BAR-II), DelhiDelhi1. Member-I, BAR-II, Delhi 2. Member-II, BAR-II, Delhi 3. Secretary, BAR-II, Delhi
3Board for Advance Rulings-III Mumbai (BAR-III),  Mumbai1. Member-I, BAR-III, Mumbai 2. Member-II, BAR-III, Mumbai 3. Secretary, BAR-III, Mumbai

2. The BAR shall have such other income-tax Authority, ministerial staff, executive, or consultant to assist the members of the BAR, as considered necessary by the Board. These shall be provided by the Principal Chief Commissioner of Income-tax concerned, who is the jurisdictional Principal CCIT for the BAR concerned, in consultation with the Board.

3. This order shall come into force with immediate effect.

(Sourabh Jain)

Under Secretary, ITA-I