# The Finance Act, 2021, Section 81: Amendment of section 245S

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/81/

## Text

Amendment of section 245S. 81. In section 245S of the Income-tax Act, after sub-section (2), the following sub-section shall be inserted, namely:— "(3) Nothing contained in this section shall apply to any advance ruling pronounced under section 245R on or after such date as the Central Government may, by notification in the Official Gazette, appoint.".

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