| 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. |
| 101A Constitution of National Appellate Authority for Advance Ruling |
| 101B Appeal to National Appellate Authority |
| 101C Order of National Appellate Authority. |