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    <title>Amendment of section 28J.</title>
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    <description>The substituted sub section (2) of section 28J provides that an advance ruling under sub section (1) shall remain valid for three years or until there is a change in law or facts on which the ruling was pronounced, whichever is earlier, and adds a proviso that for advance rulings in force on the date the Finance Bill, 2022 receives the President&#039;s assent, the three year period shall be reckoned from that assent date.</description>
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