# The Finance Act, 2017, Section 93: Amendment of section 28E

- Act: The Finance Act, 2017
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2017/section/93/

## Text

Amendment of section 28E 93. In the Customs Act, in section 28E, for clause (e), the following clause shall be substituted, namely:— '(e) "Authority" means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961);'.

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