Amendment of section 153B.

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..... e-tax Act, in the Explanation,- (a) in clause (vi), for the words Authority for Advance Rulings , the words Authority for Advance Rulings or before the Board for Advance Rulings shall be substit .....

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..... ses the option to withdraw the application under sub-section (1) of section 245M, the period of limitation available under this section to the Assessing Officer for making an order of assessment or re .....

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