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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 153B of Income-tax Act: New Clauses Added for Advance Rulings Applications. Effective October 1, 2004.</h1> Section 153B of the Income-tax Act is amended to modify the Explanation in sub-section (1) effective from October 1, 2004. The amendment involves replacing certain words in clause (iv) and adding new clauses (v) and (vi). Clause (v) specifies the period from the application to the Authority for Advance Rulings under section 245Q until the rejection order is received by the Commissioner under section 245R. Clause (vi) covers the period from the application to the Authority for Advance Rulings until the advance ruling is received by the Commissioner.
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