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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

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