Amendment of section 245N.

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..... 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. - Clause 6 .....

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