CHAPTER– XIX ADVANCE RULING
- 94. Definitions
- 95. Authority for Advance Ruling
- 96. Appellate Authority for Advance Ruling
- 97. Application for advance ruling
- 98. Procedure on receipt of application
- 99. Appeal to the Appellate Authority
- 100. Orders of the Appellate Authority
- 101. Rectification of advance ruling
- 102. Applicability of advance ruling
- 103. Advance ruling to be void in certain circumstances
- 104. Powers of the Authority and Appellate Authority
- 105. Procedure of the Authority and the Appellate Authority