Amendment of section 153.

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Full Text of the Document

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.... after the 1st day of April, 2021, the provisions of this sub-section shall have effect, as if for the words "twenty-one months", the words "nine months" had been substituted.'; (ii) in Explanation 1,- (a) in clause (viii), for the words "Authority for Advance Rulings", the words "Authority for Advance Rulings or before the Board for Advance Rulings" shall be substituted; (b) in clause (ix),....