Amendment of section 153B.

36. In section 153B of the Income-tax Act, in sub-section (1), in the Explanation, with effect from the 1st day of October, 2004,ó

ÝÝÝÝÝÝÝ (a)Ý in clause (iv), for the words ìthat section,î, the words ìthat section, orî shall be substituted;

ÝÝÝÝÝÝÝ (b)Ý after clause (iv) and before the words ìshall be ex‚cludedî, the following clauses shall be inserted, namely:ó

ÝÝ ì(v)Ý the period commencing from the date on which an appli‚cation is made before the Authority for Advance Rulings under sub-section (1) of section 245Q and ending with the date on which the order rejecting the application is received by the Commis‚sioner under sub-section (3) of section 245R, or

ÝÝÝ (vi)Ý the period commencing from the date on which an appli‚cation is made before the Authority for Advance Rulings under sub-section (1) of section 245Q and ending with the date on which the advance ruling pronounced by it is received by the Commis‚sioner under sub-section (7) of section 245R,î.