_________ Boards for Advance Rulings (BAR) has been set up by CBDT to ensure faster disposal of cases of tax disputes?

A) 1
B) 7
C) 3
D) 5

Explanation: The Central Board of Direct Taxes (CBDT) has constituted three Boards for Advance Rulings (BAR), to ensure faster disposal of cases and avoid income tax disputes. The BARs have been made operational from September 01, 2021. Out of the three BARs, two have been set up in Delhi and one in Mumbai.