# The Finance Act, 2018, Section 51: Amendment of section 245Q

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/51/

## Text

Amendment of section 245Q. 51. In section 245Q of the Income-tax Act, in sub-section (1), the words, letter and figures "or under Chapter V of the Customs Act, 1962 (52 of 1962)" shall be omitted with effect from the date of appointment of the Customs Authority for Advance Rulings under section 28EA of the Customs Act, 1962.

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