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        F. Acts / Amendment Acts

        Section 81 - Amendment of section 245S.

        Finance Act, 2021
        Chapter III
        DIRECT TAXES - Income-tax

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        Non-application of section 245S: amendment excludes the section's operation for advance rulings from a notified commencement date. The amendment adds a sub-section declaring that section 245S shall not apply to any advance ruling pronounced under section 245R on or after a date to be appointed by the Central Government by notification in the Official Gazette, thereby creating a prospective exclusion dependent on a notified commencement date.
                          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.

                                Non-application of section 245S: amendment excludes the section's operation for advance rulings from a notified commencement date.

                                The amendment adds a sub-section declaring that section 245S shall not apply to any advance ruling pronounced under section 245R on or after a date to be appointed by the Central Government by notification in the Official Gazette, thereby creating a prospective exclusion dependent on a notified commencement date.


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