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    <title>Amendment of section 245U.</title>
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    <description>Clause 75 adds a sub section to section 245U providing that, from a date notified by the Central Government in the Official Gazette, the powers of the Authority under section 245U shall be exercised by the Board for Advance Rulings, and that the provisions of section 245U shall apply mutatis mutandis to the Board.</description>
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