https://www.taxtmi.com/acts?id=32065 Amendments to section 28E recast the definition of advance ruling as a written decision on questions under section 28H sought before import or export, insert a definition of Appellate Authority as the Authority for Advance Rulings under the income tax enactment, redefine applicant to include IEC holders, exporters to India, or persons with justifiable cause, and clarify that Authority means the Customs Authority for Advance Rulings, with certain cross references changed to Appellate Authority. en-us Mon, 19 Mar 2018 15:10:14 +0530 Tue, 20 Mar 2018 13:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32065 Amendments to section 28E recast the definition of advance ruling as a written decision on questions under section 28H sought before import or export, insert a definition of Appellate Authority as the Authority for Advance Rulings under the income tax enactment, redefine applicant to include IEC holders, exporters to India, or persons with justifiable cause, and clarify that Authority means the Customs Authority for Advance Rulings, with certain cross references changed to Appellate Authority. Act-Rules F. Acts / Amendment Acts Mon, 19 Mar 2018 15:10:14 +0530 https://www.taxtmi.com/acts?id=32065