# The Finance Act, 2004, Section 35: Amendment of section 153

- Act: The Finance Act, 2004
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2004/section/35/

## Text

Amendment of section 153. 35. In section 153 of the Income-tax Act, in Explanation 1, with effect from the 1st day of October, 2004,— (a ) in clause (v), for the words "that section,", the words "that section, or" shall be substituted; (b ) after clause (v) and before the words "shall be exclud­ed", the following clauses shall be inserted, namely:— "(vi) the period commencing from the date on which an application is made before the Authority for Advance Rulings under sub-section (1) of section 245Q and ending with the date on which the order rejecting the application is received by the Commissioner under sub-section (3) of section 245R, or (vii) the period commencing from the date on which an application is made before the Authority for Advance Rulings under sub-section (1) of section 245Q and ending with the date on which the advance ruling pronounced by it is received by the Commissioner under sub-section (7) of section 245R,". © Copyright. Taxmann Publications Pvt. Ltd.

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