Substitution of 'Authority' with 'Board for Advance Rulings' takes effect from the date notified by government. The amendment renumbers the provision as the initial sub section and adds that, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, the word 'Authority' in the section shall be substituted by the words 'Board for Advance Rulings', making the substitution operative from the notified date.