Amendment of section 28J.

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Full Text of the Document

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.... which the advance ruling has been pronounced, whichever is earlier: Provided that in respect of any advance ruling in force on the date on which the Finance Bill, 2022 receives the assent of the President, the said period of three years shall be reckoned from the date on which the said Finance Bill receives the assent of the President.". - Clause 92 seeks to substitute sub-section (....