Rules and certain notifications to be placed before Parliament

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..... F, the Authority for Advance Rulings under section 245V and the Appellate Tribunal under sub-section (5) of section 255] and 4 [ every notification issued before the 1st day of June, 2007 under sub-clause ( iv ) of clause ( 23C ) of section 10 ] 5 [ and every notification issued under sub-section (1C) of section 139 6 [ or third proviso to sub-section (1) of section 153A or second proviso t .....

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..... one under that rule or notification.]] ----------------- Notes :- 1. Restored to its original provision by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Earlier, it was substituted by the Direct Tax Laws (Amendment) Act, 1987, with effect from the same date. 2. Substituted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. 3. Inserted by the Fina .....

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