Section 82 - Amendment of section 245T. - Finance Act, 2021

Amendment of section 245T. 82. In section 245T of the Income-tax Act,- (a) in sub-section (1), the words by it shall be omitted; (b) after sub-section (2), the following sub-section shall be inserted, namely:- (3) With effect from such date as the Central Government may, by notification in the Official Gazette, appoint, the provisions of this section shall have effect as if for the word Authority , the words Board for Advance Rulings had been substituted. .