# The Finance Act, 2021, Section 75: Amendment of section 245N

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/75/

## Text

Amendment of section 245N. 75. In section 245N of the Income-tax Act,— (i) | in clause (b), sub-clauses (B), (C) and (D) shall be omitted with effect from such date as the Central Government may, by notification in the Official Gazette, appoint; (ii) | in clause (c), after the word "Authority", the words "or the Board for Advance Rulings" shall be inserted; (iii) | after clause (c), the following clause shall be inserted, namely:— '(ca) "Board for Advance Rulings" means the Board for Advance Rulings constituted by the Central Government under section 245-OB;'; (iv) | in clause (f), after the word "Vice-Chairman", the words "or a Member of the Board for Advance Rulings" shall be inserted.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.