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        Clause 22 - Amendment of ChapterVA of Finance Act , 1994

        Authority For Advance Rulings On Central Taxes Bill, 2007

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        Definition of Authority now redefines the Authority under the advance rulings framework and omits related provisions. The amendment to Chapter VA replaces the definition of Authority in section 96A to mean the Authority constituted under section 3 of the Authority for Advance Rulings on Central Taxes Act, 2007, and omits sections 96B, 96G and 96H, thereby altering Chapter VA's operative definition and removing the specified provisions.
                          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.

                                Definition of Authority now redefines the Authority under the advance rulings framework and omits related provisions.

                                The amendment to Chapter VA replaces the definition of Authority in section 96A to mean the Authority constituted under section 3 of the Authority for Advance Rulings on Central Taxes Act, 2007, and omits sections 96B, 96G and 96H, thereby altering Chapter VA's operative definition and removing the specified provisions.


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