https://www.taxtmi.com/acts?id=53248 The amendment increases advance ruling validity under section 28J(1) to five years or until an earlier change in law or facts, and substitutes the proviso to require that, on an applicant's request, the Authority extend the validity of any advance ruling already in force when the Finance Bill, 2026 receives assent so that it lasts five years from the date of the ruling. en-us Sun, 01 Feb 2026 15:47:02 +0530 Sun, 01 Feb 2026 15:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53248 The amendment increases advance ruling validity under section 28J(1) to five years or until an earlier change in law or facts, and substitutes the proviso to require that, on an applicant's request, the Authority extend the validity of any advance ruling already in force when the Finance Bill, 2026 receives assent so that it lasts five years from the date of the ruling. Act-Rules Bills Sun, 01 Feb 2026 15:47:02 +0530 https://www.taxtmi.com/acts?id=53248