Authority for Advance Rulings may cease operation upon Central Government notification, altering its statutory duration under income-tax law. The amendment inserts a proviso specifying that the Authority for Advance Rulings constituted under the provision shall cease to operate from such date as the Central Government may appoint by notification in the Official Gazette, thereby making the Authority's operation contingent on executive notification; the amendment is given effect from the fiscal commencement indicated in the Bill.
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.
Authority for Advance Rulings may cease operation upon Central Government notification, altering its statutory duration under income-tax law.
The amendment inserts a proviso specifying that the Authority for Advance Rulings constituted under the provision shall cease to operate from such date as the Central Government may appoint by notification in the Official Gazette, thereby making the Authority's operation contingent on executive notification; the amendment is given effect from the fiscal commencement indicated in the Bill.
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