Finance Bill 2017 amends Customs Act section 28E, redefining "Authority" to align with Income-tax Act section 245-O.
Clause 92 of the Finance Bill, 2017 proposes an amendment to section 28E of the Customs Act. It aims to replace the existing definition of "Authority" in clause (e) with a new definition. The new definition specifies that "Authority" refers to the Authority for Advance Rulings as constituted under section 245-O of the Income-tax Act, 1961.
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