https://www.taxtmi.com/acts?id=39633 The amendment renumbers the provision as the initial sub section and adds that, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, the word "Authority" in the section shall be substituted by the words "Board for Advance Rulings", making the substitution operative from the notified date. en-us Tue, 30 Mar 2021 15:25:39 +0530 Tue, 30 Mar 2021 15:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39633 The amendment renumbers the provision as the initial sub section and adds that, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, the word "Authority" in the section shall be substituted by the words "Board for Advance Rulings", making the substitution operative from the notified date. Act-Rules F. Acts / Amendment Acts Tue, 30 Mar 2021 15:25:39 +0530 https://www.taxtmi.com/acts?id=39633