Income-tax Act, 1961
245M. [Omitted.]. CHAPTER XIX-B ADVANCE RULINGS 245N. Definitions. 245-O. Authority 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.