UPSC Practice recommends Fill in the Blanks At a Quicker Pace.
The Board for Advance Rulings, meant to replace the Authority for Advance Rulings (AAR) — to tell investors who seek clarity on their eligibility to avail various taxplanning opportunities — has been delayed. This kind of inertia in giving institutions their full complement of personnel does not reflect well on governance efficiency or ease of doing business.
Courtesy: Opinion-Economic Times