1[Section 105 Powers of Authority, Appellate Authority and National Appellate Authority.] (1) The Authority or the Appellate Authority 2[or the National Appellate Authority] shall, for the purpose of exercising its powers regarding-...
Section 104 Advance ruling to be void in certain circumstances (1) Where the Authority or the Appellate Authority 1[or the National Appellate Authority] finds that advance ruling pronounced by it under sub-section...
Section 103 Applicability of advance ruling (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only- (a) on the applicant who...
Section 102 Rectification of advance ruling The Authority or the Appellate Authority 1[or the National Appellate Authority] may amend any order passed by it under section 98 or section 101 2[or section 101C,...
1[Section 101C Order of National Appellate Authority (1) The National Appellate Authority may, after giving an opportunity of being heard to the applicant, the officer authorised by the Commissioner, all...
1[ Section 101B Appeal to National Appellate Authority (1) Where, in respect of the questions referred to in sub-section (2) of section 97, conflicting Advance Rulings are given by the...
1[Section 101A Constitution of National Appellate Authority for Advance Ruling (1) The Government shall, on the recommendations of the Council, by notification, constitute, with effect from such date as may...
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...
