Insertion of new section 245-OB.

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..... sary, for giving advance rulings under this Chapter on or after such date as the Central Government may, by notification in the Official Gazette, appoint. (2) The Board for Advance Rulings shall consist of two members, each being an officer not below the rank of Chief Commissioner, as may be nominated by the Board. . - Clause 69 of the Bill seeks to insert a section 245-OB relating to Board .....

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