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.
