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