“In cases of dissenting opinions among the members of the Board for Advance Rulings, the matter shall be referred to the PCCIT (International Taxation), who will designate a member from another Board for Advance Rulings. The final decision on the matter shall be based on the majority opinion of the members involved.”

“Appoint an additional member to resolve divergent views and facilitate decisive advance rulings.”

-Navneet Shukla