Insertion of new section 23-I- Transitional provision.

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....ection 23H, the following section shall be inserted, namely:- Transitional provision.  "23-I. On and from the date on which the Finance Bill, 2017 receives the assent of the President....

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....pending applications before the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax) to the Authority constituted under section 245-O of the Income-tax Act, from the stage....