State which amongst the following is not a power of Authority for Advance Ruling (AAR) under section 245U of Income Tax Act, 1961:

CS Executive · Tax Laws and Practice · PYQS · December 2020
State which amongst the following is not a power of Authority for Advance Ruling (AAR) under section 245U of Income Tax Act, 1961:
(A) Compelling the production of books of account and other document specific Anti-Avoidance Rules
(B) Power of arrest
(C) Enforcing the attendance of any person, including any officer of a banking company and examining him on oath.
(D) Issuing commissions

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: Advance Rulings

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