Amendment of section 28J.
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....a) for the words "three years", the words "five years" shall be substituted; (b) for the proviso, the following proviso shall be substituted, namely:-- "Provided that in respect of a....
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....valid for a period of five years or till there is a change in law or facts on the basis of which the advance ruling has been pronounced, whichever is earlier. It further seeks to substitute the pro....
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