Which amongst the following is not a power of Authority for Advance Ruling (AAR)?

CS Executive · Tax Laws and Practice · PYQS · December 2018
Which amongst the following is not a power of Authority for Advance Ruling (AAR)?
(A) Power to arrest
(B) Compelling the production of books of accounts and other documents
(C) Discovery and inspection
(D) Enforcing the attendance of any person including any officer of a banking company and examining him on oath

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: Income Tax Act, 1961

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