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Amendment of section 245Q.

Clause 49 - Bills - DIRECT TAXES - Income-tax - FINANCE BILL, 2018 - Clause 49 - 49. In section 245Q of the Income-tax Act, in sub-section (1), the words, letter and figures or under Chapter V of the Customs Act, 1962 shall be omitted with effect fro .....

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id section provides for filing of application for advance ruling under this Act or under Chapter V of the Customs Act, 1962 or under Chapter IIIA of the Central Excise Act, 1944 or under Chapter VA of the Finance Act, 1994. It is proposed to amend th .....

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