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.
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.
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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