Section 5
The brackets and words "(after excluding the period beginning with the date of such advance ruling and ending with the date of order under this sub -section)" omitted by Act 13 of 2018, s. 69 (w.e.f. 28-3-2018).
The brackets and words "(after excluding the period beginning with the date of such advance ruling and ending with the date of order under this sub -section)" omitted by Act 13 of 2018, s. 69 (w.e.f. 28-3-2018).