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    <title>Amendment of section 103.</title>
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    <description>The amendment makes an advance ruling by the National Appellate Authority binding on distinct-person applicants who sought the ruling and all registered persons holding the same Permanent Account Number, and binds the concerned officers and jurisdictional officers in respect of those applicants and registered persons; it also amends the following subsection to refer to this new binding provision.</description>
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      <description>The amendment makes an advance ruling by the National Appellate Authority binding on distinct-person applicants who sought the ruling and all registered persons holding the same Permanent Account Number, and binds the concerned officers and jurisdictional officers in respect of those applicants and registered persons; it also amends the following subsection to refer to this new binding provision.</description>
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