https://www.taxtmi.com/acts?id=39638 The amendment provides that, from a date notified by the Central Government, the powers of the Authority under section 245U shall be exercised by the Board for Advance Rulings and the provisions of that section shall apply to the Board mutatis mutandis, effectuating the transfer of authority and application of the section's legal framework to the Board. en-us Tue, 30 Mar 2021 15:26:59 +0530 Tue, 30 Mar 2021 15:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39638 The amendment provides that, from a date notified by the Central Government, the powers of the Authority under section 245U shall be exercised by the Board for Advance Rulings and the provisions of that section shall apply to the Board mutatis mutandis, effectuating the transfer of authority and application of the section's legal framework to the Board. Act-Rules F. Acts / Amendment Acts Tue, 30 Mar 2021 15:26:59 +0530 https://www.taxtmi.com/acts?id=39638