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    <title>Amendment of section 96A</title>
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    <description>The Finance Act, 2017 substitutes clause (d) of section 96A in the 1994 Act to define Authority as the Authority for Advance Rulings as defined in the corresponding provision of the Customs Act, thereby aligning the 1994 Act&#039;s definition with the advance ruling authority established under customs law.</description>
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      <title>Amendment of section 96A</title>
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      <description>The Finance Act, 2017 substitutes clause (d) of section 96A in the 1994 Act to define Authority as the Authority for Advance Rulings as defined in the corresponding provision of the Customs Act, thereby aligning the 1994 Act&#039;s definition with the advance ruling authority established under customs law.</description>
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