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Union of India - Section

Section 82 in The Finance Act, 2017

82. Amendment of section 245Q.

- In section 245Q of the Income-tax Act, in sub-section (1), after the words "advance ruling under this Chapter", the words, figures and letters "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" shall be inserted.