Clause 22 - Amendment of ChapterVA of Finance Act , 1994 - AUTHORITY FOR ADVANCE RULINGS ON CENTRAL TAXES BILL, 2007

Amendment of ChapterVA of Finance  Act , 1994.

22. In the Finance Act, 1994, in Chapter VA,—

(a) in section 96A, for clause (d), the following clause shall be substituted, namely:—

'(d)'' Authority'' means the Authority constituted under section 3 of the Authority for Advance Rulings on Central Taxes Act, 2007;';

(b) sections 96B, 96G and 96H shall be omitted.