Income Tax Notification No 97/2021 CBDT Notified Board for Advance Ruling
MINISTRY OF FINANCE(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 1st September, 2021
S.O. 3562(E).—In exercise of the powers conferred by the second proviso to sub-section (1) of section 245-O, sub-section (2) of section 245P, sub-section (4) of section 245Q, sub-section (8) of section 245R, sub-section (3) of section 245S, sub-section (3) of section 245T, sub-section (3) of section 245U and the proviso to section 245Vof the Income-tax Act, 1961 (43 of 1961), the Central Government hereby appoints 1st day of September, 2021 as the date for the purposes of said provisos and said sub-sections of the said Act.
[Notification No.97 /2021/F.No. 370142/31/2021-TPL (Part II)]
SHEFALI SINGH, Under Secy.