Amendment of section 245N.
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....r the word "Authority", the words "or the Board for Advance Rulings" shall be inserted; (iii) after clause (c), the following clause shall be inserted, namely:- '(ca) "Board for Advance Rulings" means the Board for Advance Rulings constituted by the Central Government under section 245-OB;'; (iv) in clause (f), after the word "Vice-Chairman", the words "or a Member of the Board for ....
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