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<h1>Section 245Q Amendment: Customs Act Reference Removed, Effective Upon Customs Authority Appointment Under Section 28EA.</h1> Section 245Q of the Income-tax Act has been amended by the Finance Act, 2018. The amendment removes the reference to 'or under Chapter V of the Customs Act, 1962 (52 of 1962)' from sub-section (1). This change takes effect from the date when the Customs Authority for Advance Rulings is appointed under section 28EA of the Customs Act, 1962.