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of <h1>Section 245Q Amended: Advance Rulings Now Under Customs Authority, Not Customs Act. Effective April 1, 2018.</h1> Section 245Q of the Income-tax Act is amended to remove references to applications for advance ruling under Chapter V of the Customs Act, 1962. This change aligns with the establishment of the Customs Authority for Advance Rulings under section 28EA of the Customs Act, 1962. The amendment ensures that applications for advance rulings are no longer admissible under the Customs Act, reflecting a shift in procedural jurisdiction. This amendment is effective from April 1, 2018, and is considered a consequential adjustment to existing statutory provisions.
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