Section 2(b) in Customs (Advance Rulings) Rules, 2002
(b)["Authority" means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961);] [Substituted by Notification No. G.S.R. 315(E), dated 31.3.2017 (w.e.f. 23.8.2002).]
