Amendments to the structure of Authority for Advance Rulings :

CLAUSE(S) OF FINANCE BILL, 2017	PARTICUL ARS OF AMENDME NTS	SECTION	AMENDMENT / NEWLY INSERTED	APPLICABLE W.E.F.	BRIEF OF AMENDMENT
79, 80 & 81	Amendments to the structure of Authority for Advance Rulings	Sec 245N & 245Q	Amended	01.04.17	To promote ease of doing business, it has been decided by the Government to merge the Authority for Advance Ruling (AAR) for Income-Tax, Central Excise, Customs Duty and Service Tax.