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Section 101 Orders of Appellate Authority. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it...

Section 100 Appeal to Appellate Authority (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal...

Section 99 Appellate Authority for Advance Ruling Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate Authority for Advance Ruling constituted under the provisions...

Section 98 Procedure on receipt of application (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary,...

Section 97 Application for advance ruling (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by...

Section 96 Authority for advance ruling Subject to the provisions of this Chapter, for the purposes of this Act, the Authority for advance ruling constituted under the provisions of a...

Section 95 Definitions In this Chapter, unless the context otherwise requires,–– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority 1[or the National Appellate Authority] to an...

Section 94 Liability in other cases (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family...

Section 93 Special provisions regarding liability to pay tax, interest or penalty in certain cases. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016),...

Section 92 Liability of Court of Wards, etc. Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax,...