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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 245Q Amendment Expands Advance Rulings to Customs, Central Excise, and Finance Acts for Better Tax Clarity.</h1> Section 245Q of the Income-tax Act has been amended to include provisions for advance rulings not only under 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 expansion allows for advance rulings across multiple tax-related statutes, enhancing clarity and consistency in tax matters.
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