Section 3 in The Authority for Advance Rulings (Procedure) Rules, 1996
3. Language of the Authority.
(1)The language of the Authority shall ordinarily be English :Provided that the Authority may, at the request of the parties, permit the use of Hindi in the proceedings before it to the extent it may consider appropriate and practical.(2)Where any document is in a language other than English or Hindi, an English translation thereof should also be filed along therewith.(3)The ruling of, and other orders passed by the Authority may, at the discretion of the Authority, be in Hindi or English.
