Section 101A - Constitution of National Appellate Authority for Advance Ruling.

1[101A. (1) The Government shall, on the recommendations of the Council, by notification, constitute, with effect from such date as may be specified therein, an Authority known as the National Appellate Authority for Advance Ruling for hearing appeals made under section 101B. (2) The National Appellate Authority shall consist of— (i) the President, who has been a Judge of t

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