Part XIVAMENDMENTS TO CERTAIN ACTS TO PROVIDE FOR MERGER OF TRIBUNALS AND OTHER AUTHORITIES AND CONDITIONS OF SERVICE OF CHAIRPERSONS, MEMBERS, ETC. (From Section 156 to Section 189 )
Definition of Authority updated to reference Authority for Advance Rulings, aligning customs advance rulings with income-tax framework. Amendment substitutes clause (e) of section 28E to define Authority as the Authority for Advance Rulings constituted under the Income-tax Act, aligning ... Summary
Definition of Authority updated to reference Authority for Advance Rulings, aligning customs advance rulings with income-tax framework.
Amendment substitutes clause (e) of section 28E to define Authority as the Authority for Advance Rulings constituted under the Income-tax Act, aligning the Customs Act's reference to the institutional Advance Rulings body established by income-tax law.
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