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        F. Acts / Amendment Acts

        Section 82 - Amendment of section 245T.

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

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        Substitution of Authority with Board for Advance Rulings alters adjudicatory forum upon government notification in tax law. The amendment substitutes the designated Authority with the Board for Advance Rulings for the purposes of section 245T, making the substitution effective from a date to be notified by the Central Government in the Official Gazette.
                          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.

                                Substitution of Authority with Board for Advance Rulings alters adjudicatory forum upon government notification in tax law.

                                The amendment substitutes the designated Authority with the Board for Advance Rulings for the purposes of section 245T, making the substitution effective from a date to be notified by the Central Government in the Official Gazette.


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