§381
Section 381 — Board for Advance Rulings
In plain terms: This section lets the Central Government constitute one or more Boards for Advance Rulings, each with two members who are officers not below the rank of Chief Commissioner.
(1) The Central Government shall constitute one or more Boards for Advance Rulings, as may be necessary, for giving advance rulings under this Chapter on or after such date as the Central Government may, by notification, appoint.
(2) The Board for Advance Rulings shall consist of two members, each being an officer not below the rank of Chief Commissioner, as may be nominated by the Board.