Amendment of Income tax Act, 1961

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..... ent of Income tax Act, 1961. 20. In the Income-tax Act, 1961,— (a) in section 153, in sub-section ( 3), in Explanation I, for the words ''Authority for Advance Rulings'', at both the places wher .....

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..... be substituted, namely:— '(d) ''Authority'' means the Authority constituted under section 3 of the Authority for Advance Rulings on Central Taxes Act, 2007;'; (ii) clauses (e) and (f) shall be .....

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