Amendment of section 245Q.

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..... t from such date as the Central Government may, by notification in the Official Gazette, appoint; (b) after sub-section (3), the following sub-section shall be inserted, namely:- (4) Where an application is made under this section before such date as the Central Government may, by notification in the Official Gazette appoint, and in respect of which no order under sub-section (2) of section .....

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..... cial Gazette. It is further proposed to insert sub-section (4) so as to provide where an application was made under the said section before the notified date but in respect of which no order under sub-section (2) of section 245R has been passed or advance ruling under sub-section (4) of section 245R has been pronounced before such date, such application along with all the relevant records, docu .....

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