In section 245N of the Income-tax Act,––(i)in clause (b), sub-clauses (B), (C) and (D) shall be omitted with effect from such date as the Central Government may, by notification in the Official Gazette, appoint;(ii)in clause (c), after the word “Authority”, the words “or the Board for Advance Rulings” shall be inserted;(iii)after clause (c), the following clause shall be inserted, namely:—‘(ca) “Board for Advance Rulings” means the Board for Advance Rulings constituted by the Central Government under section 245-OB;’;(iv)in clause (f), after the word “Vice-Chairman”, the words “or a Member of the Board for Advance Rulings” shall be inserted.
