https://www.taxtmi.com/acts?id=31820 The amendment omits the reference to the Customs Act from subsection (1) of section 245Q of the Income tax Act, thereby removing admissibility of applications for advance ruling under the Customs Act while retaining other advance ruling channels; the change is consequential to establishment of a Customs Authority for Advance Rulings and is described as effective from the date of appointment of that Authority, with commentary noting effect from 1st April, 2018. en-us Thu, 01 Feb 2018 17:15:43 +0530 Thu, 01 Feb 2018 17:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=31820 The amendment omits the reference to the Customs Act from subsection (1) of section 245Q of the Income tax Act, thereby removing admissibility of applications for advance ruling under the Customs Act while retaining other advance ruling channels; the change is consequential to establishment of a Customs Authority for Advance Rulings and is described as effective from the date of appointment of that Authority, with commentary noting effect from 1st April, 2018. Act-Rules Bills Thu, 01 Feb 2018 17:15:43 +0530 https://www.taxtmi.com/acts?id=31820