Section 51 of Finance Act 2018
[Section 51 of Finance Act 2018 deals with Amendment of section 245Q. and is covered in CHAPTER III DIRECT TAXES]
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.