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