Insertion of new section 245-OB.

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....me-tax Act, the following section shall be inserted, namely:- Board for Advance Rulings. "245-OB. (1) The Central Government shall constitute one or more Boards for Advance Ruli....

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....on 245-OB relating to Board for Advance Rulings so as to provide that the Central Government shall constitute one or more Board for Advance Rulings, as may be necessary, for giving advance rulings und....