# The Finance Act, 2017, Section 123: Amendment of section 96A

- Act: The Finance Act, 2017
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2017/section/123/

## Text

Amendment of section 96A 123. In the 1994 Act, in section 96A, for clause (d), the following clause shall be substituted, namely:— '(d) "Authority" means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962);'.

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