Insertion of new section 245-OB.

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....owing section shall be inserted, namely:- Board for Advance Rulings. "245-OB. (1) The Central Government shall constitute one or more Boards for Advance Rulings, as may be necessary, for giving ad....

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....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 under this Chapter on or after such date as may be ....