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        F. Acts / Amendment Acts

        Section 82 - Amendment of section 245Q.

        Finance Act, 2017
        Chapter III
        DIRECT TAXES - Income-tax

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        Advance ruling scope expanded to include Customs, Central Excise and Finance Act determinations under specified chapters. Amendment expands the scope of advance ruling in section 245Q(1) by inserting words to include advance rulings under Chapter V of the Customs Act, Chapter IIIA of the Central Excise Act, and Chapter VA of the Finance Act, 1994, thus bringing determinations under those chapters within the provision's ambit.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Advance ruling scope expanded to include Customs, Central Excise and Finance Act determinations under specified chapters.

                                Amendment expands the scope of advance ruling in section 245Q(1) by inserting words to include advance rulings under Chapter V of the Customs Act, Chapter IIIA of the Central Excise Act, and Chapter VA of the Finance Act, 1994, thus bringing determinations under those chapters within the provision's ambit.


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