Notification under Income-tax Act, 1961 (43 of 1961) (dated – 01.09.2021) – CBDT

• 02nd, September 2021
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Notification under Income-tax Act, 1961 (43 of 1961) (dated – 01.09.2021) – CBDT

• In exercise of the powers conferred by the second proviso to sub-section (1) of section 245-O(Authority for Advance Rulings), sub-section (2) of section 245P(Vacancies, etc., not to invalidate proceedings) sub-section (4) of section 245Q(Application for advance ruling), sub-section (8) of section 245R(Procedure on receipt of application), sub-section (3) of section 245S(Applicability of advance ruling), sub-section (3) of section 245T(Advance ruling to be void in certain circumstances), sub-section (3) of section
• 245U(Powers of the Authority)and the proviso to section 245V(Procedure of Authority) of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby appoints 1st day of September, 2021 as the date for the purposes of said provisos and said sub-sections of the said Act.