Non-application of section 245S: amendment excludes the section's operation for advance rulings from a notified commencement date. The amendment adds a sub-section declaring that section 245S shall not apply to any advance ruling pronounced under section 245R on or after a date to be ... Summary
Non-application of section 245S: amendment excludes the section's operation for advance rulings from a notified commencement date.
The amendment adds a sub-section declaring that section 245S shall not apply to any advance ruling pronounced under section 245R on or after a date to be appointed by the Central Government by notification in the Official Gazette, thereby creating a prospective exclusion dependent on a notified commencement date.
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