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of <h1>Finance Bill 2017 expands advance ruling applications to include Customs, Excise, and Finance Acts, effective April 1, 2017.</h1> Clause 81 of the Finance Bill, 2017, amends section 245Q of the Income-tax Act. It allows applications for advance rulings not only under Chapter XIX-B of the Income-tax Act but also under Chapter V of the Customs Act, 1962, Chapter IIIA of the Central Excise Act, 1944, and Chapter VA of the Finance Act, 1994. This amendment broadens the scope for obtaining advance rulings across various tax-related legislations and is effective from April 1, 2017.
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