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of <h1>Finance Act, 1994 amended: Redefines 'Authority' in section 96A, omits sections 96B, 96G, 96H for tax rulings.</h1> The Finance Act, 1994, Chapter VA, is amended to redefine 'Authority' in section 96A as the Authority constituted under section 3 of the Authority for Advance Rulings on Central Taxes Act, 2007. Additionally, sections 96B, 96G, and 96H are omitted from the Act. These changes pertain to the statutory provisions regarding the Authority for Advance Rulings on Central Taxes, reflecting updates in the legal framework for advance tax rulings.
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