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    <title>Amendment of section 245N.</title>
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    <description>The amendment to section 245N removes sub-clauses (B), (C) and (D) of clause (b) by notification, inserts reference to the Board for Advance Rulings into clause (c), creates clause (ca) defining the Board and its members constituted under section 245-OB, and expands clause (f) to include a Member of the Board for Advance Rulings; the amendment is to take effect from 1st April, 2021.</description>
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      <description>The amendment to section 245N removes sub-clauses (B), (C) and (D) of clause (b) by notification, inserts reference to the Board for Advance Rulings into clause (c), creates clause (ca) defining the Board and its members constituted under section 245-OB, and expands clause (f) to include a Member of the Board for Advance Rulings; the amendment is to take effect from 1st April, 2021.</description>
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