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of <h1>Section 28F of Customs Act Amended: Authority for Advance Rulings Now Under Income-tax Act's Section 245-O Jurisdiction.</h1> In the Customs Act, section 28F is replaced to designate the Authority for Advance Rulings, constituted under section 245-O of the Income-tax Act, 1961, as the authority for advance rulings under this Act. This Authority will hold the jurisdiction, powers, and authority as specified. A member from the Indian Revenue Service, qualified to be a Board member, will serve as the revenue member for this purpose. Upon the Finance Bill, 2017 receiving presidential assent, all pending applications and proceedings with the former Authority for Advance Rulings will be transferred to this new Authority at their current stage.
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