Amendment of section 95

In the principal Act,- (i) in clause (a),- (a) after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted; (b) after the words and figures “of section 100”, the words, figures and letter “or of section 101C” shall be inserted; (ii) after clause (e) , the following clause shall be inserted, namely:- ‘(f) “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 101A.’.