CHAPTER XIX-B
ADVANCE RULINGS
Procedure of Authority.
245V. The Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under this Act.
1[Provided that nothing contained in this section shall apply on or after such date as the Central Government may, by notification in the Official Gazette, appoint.]
Notes-
1.Inserted by Finance Act,2021w.e.f. 01.04.2021