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    <title>Amendment of section 25.</title>
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    <description>The amendment inserts a transitional sub section in section 25 providing that all appeals filed under the Act&#039;s provision for appeals from advance rulings and pending before the erstwhile Authority for Advance Rulings as on the date the Finance Bill, 2023 receives presidential assent shall stand transferred to the authority designated by the Act.</description>
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      <description>The amendment inserts a transitional sub section in section 25 providing that all appeals filed under the Act&#039;s provision for appeals from advance rulings and pending before the erstwhile Authority for Advance Rulings as on the date the Finance Bill, 2023 receives presidential assent shall stand transferred to the authority designated by the Act.</description>
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