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Indian Income Tax Act, 1961   Chapter XIX B   Advance Rulings   Section No. Particulars 245N   Definitions 245O   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 BACK