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Clause 92 - Amendment of section 28E. - FINANCE BILL, 2017

FINANCE BILL, 2017
Customs
  • Contents

Amendment of section 28E.

92. In the Customs Act, in section 28E, for clause (e), the following clause shall be substituted, namely:––

‘(e) “Authority” means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961);’.

 



 

Notes on Clauses:

Clause 92 of the Bill seeks to amend section 28E of the Customs Act, so as to substitute the definition of “Authority” in clause (e) of the said section.

 
 
 
 
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