https://www.taxtmi.com/acts?id=17202 The amendment modifies the proviso to sub section (2) of the procedural provision for applications to the Authority for Advance Rulings by omitting a reference to applicants within a specified eligibility sub clause with retrospective effect from 1 April 2013, and by subsequently inserting that reference back into the proviso to enable the Authority to process applications on whether an arrangement is an impermissible avoidance arrangement, effective from 1 April 2015. en-us Fri, 01 Mar 2013 18:17:01 +0530 Sat, 02 Mar 2013 12:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17202 The amendment modifies the proviso to sub section (2) of the procedural provision for applications to the Authority for Advance Rulings by omitting a reference to applicants within a specified eligibility sub clause with retrospective effect from 1 April 2013, and by subsequently inserting that reference back into the proviso to enable the Authority to process applications on whether an arrangement is an impermissible avoidance arrangement, effective from 1 April 2015. Act-Rules Bills Fri, 01 Mar 2013 18:17:01 +0530 https://www.taxtmi.com/acts?id=17202