Applicability of advance ruling

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..... he Authority under section 245R shall be binding only (a) on the applicant who had sought it; (b) in respect of the transaction in relation to which the ruling had been sought; and (c) on the .....

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..... to any advance ruling pronounced under section 245R on or after such date as the Central Government may, by notification in the Official Gazette, appoint. ] ------------------- Notes:- .....

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