Authority for Advance Rulings to function as Authority under this Act (Omitted)

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..... Omitted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. ................... before it was read as, "Authority for Advance Rulings to function as Authority under this Act. 24. (1) Notwithst....

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....hority under this Act till such time an Authority is constituted under that section. (2) On and from the date of the constitution of the Authority in accordance with the provisions of section 19 of t....