# The Finance Act, 2004, Section 36: Amendment of section 153B

- Act: The Finance Act, 2004
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2004/section/36/

## Text

Amendment of section 153B. 36. In section 153B of the Income-tax Act, in sub-section (1), in the Explanation, with effect from the 1st day of October, 2004,— (a ) in clause (iv), for the words "that section,", the words "that section, or" shall be substituted; (b ) after clause (iv) and before the words "shall be ex­cluded", the following clauses shall be inserted, namely:— "(v) 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 (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 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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