Liability of Court of Wards,

Special provisions regarding liability to pay tax, interest or penalty in certain cases.

Liability in other cases

Definitions of Advance Ruling

Authority for advance ruling.

Application for advance ruling

Procedure on receipt of application

Appellate Authority for Advance Ruling

Appeal to Appellate Authority

Orders of Appellate Authority.

Constitution of National Appellate Authority for Advance Ruling

Appeal to National Appellate Authority