Section 5 in The Authority for Advance Rulings (Procedure) Rules, 1996
5. Powers of the Authority.
- The Authority shall hear and determine the application made under sub-section (1) of section 245Q of the Act and such other applications, petitions and representations of an interlocutory, incidental or ancillary nature as may be necessary for a complete and effective disposal of the application, as the Chairman may by general or special order direct.
