• Section 95 - Definitions
• Section 96 - Authority for advance ruling
• Section 97 - Application for advance ruling
• Section 98 - Procedure on receipt of application
• Section 99 - Appellate Authority for Advance Ruling
• Section 100 - Appeal to Appellate Authority
• Section 101 - Orders of Appellate Authority
• Section 101A - Constitution of National Appellate Authority for Advance Ruling
• Section 101B - Appeal to National Appellate Authority
• Section 101C - Order of National Appellate Authority
• Section 102 - Rectification of advance ruling
• Section 103 - Applicability of advance ruling
• Section 104 - Advance ruling to be void in certain circumstances
• Section 105 - Powers of Authority and Appellate Authority
• Section 106 - Procedure of Authority and Appellate Authority