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    <title>Amendment of section 107</title>
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    <description>The Finance Act, 1964 amends the Income tax Act to create an exception to the previous prohibition on making orders: orders are permitted where a decision is given by the Board under the newly referenced provision, thereby making a Board decision an enabling trigger for issuance of orders otherwise barred by the section.</description>
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      <description>The Finance Act, 1964 amends the Income tax Act to create an exception to the previous prohibition on making orders: orders are permitted where a decision is given by the Board under the newly referenced provision, thereby making a Board decision an enabling trigger for issuance of orders otherwise barred by the section.</description>
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