Advance ruling amendment substitutes the designated deciding body with Board for Advance Rulings, effective from notified commencement. The amendment removes the words "by it" from the advance-ruling provision and adds a transitional subsection empowering the Central Government, by ... Summary
Advance ruling amendment substitutes the designated deciding body with Board for Advance Rulings, effective from notified commencement.
The amendment removes the words "by it" from the advance-ruling provision and adds a transitional subsection empowering the Central Government, by notification, to appoint a commencement date on and from which every instance of the term Authority in the section shall be read as Board for Advance Rulings, effecting a textual substitution of the designated deciding body.
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