Substitution of Authority term: Board for Advance Rulings replaces Authority in section 245P, altering vacancy reference. The Bill inserts a new sub section providing that, from a date to be notified by the Central Government, every occurrence of the word 'Authority' in the provision shall be read and operated as if the words 'Board for Advance Rulings' had been substituted, thereby redirecting operative references under the vacancy and non-invalidation mechanism to the Board for Advance Rulings.
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Provisions expressly mentioned in the judgment/order text.
Substitution of Authority term: Board for Advance Rulings replaces Authority in section 245P, altering vacancy reference.
The Bill inserts a new sub section providing that, from a date to be notified by the Central Government, every occurrence of the word "Authority" in the provision shall be read and operated as if the words "Board for Advance Rulings" had been substituted, thereby redirecting operative references under the vacancy and non-invalidation mechanism to the Board for Advance Rulings.
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