| 23A Definitions |
| 23B Vacancies etc., not to invalidate proceedings |
| 23C Application for advance ruling |
| 23D Procedure on receipt of application |
| 23E Applicability of advance ruling |
| 23F Advance ruling to be void in certain circumstances |
| 23G Power of Authority |
| 23H Procedure of Authority |
| 23-I Transitional provision |