| 245N Definitions |
| 245O Authority for Advance Rulings |
| 245-OA Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member. |
| 245-OB Board for Advance Rulings |
| 245P Vacancies, etc., not to invalidate proceedings |
| 245Q Application for advance ruling |
| 245R Procedure on receipt of application |
| 245RR Appellate authority not to proceed in certain cases |
| 245S Applicability of advance ruling |
| 245T Advance ruling to be void in certain circumstances |
| 245U Powers of the Authority |
| 245V Procedure of Authority |
| 245W Appeal |