Insertion of new section 96HA - Transitional provision.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llowing section shall be inserted, namely:-- Transitional provision. "96HA. On and from the date on which the Finance Bill, 2017 receives the assent of the President, every application and proceed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 at which such application ....