Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Finance Bill 2017: Section 23-I Transfers Pending Applications to Authority Under Section 245-O of Income-tax Act.</h1> Clause 115 of the Finance Bill, 2017 introduces section 23-I into the Central Excise Act, establishing a transitional provision. This provision mandates the transfer of all pending applications and proceedings from the former Authority for Advance Rulings (Central Excise, Customs and Service Tax) to the Authority under section 245-O of the Income-tax Act. The transfer will occur at the stage the applications or proceedings were at when the Finance Bill, 2017 receives presidential assent.