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of <h1>Authority Reviews Applications for Advance Rulings; Decisions Issued Within 90 Days; Disagreements Escalate to Appellate Authority</h1> Upon receiving an application, the Authority forwards it to prescribed officers and may request records. The application can be admitted or rejected after examination and hearing. Rejection occurs if the issue is pending or decided elsewhere, with reasons provided. Admitted applications lead to an advance ruling after further examination and hearings. If Authority members disagree, the matter is referred to the Appellate Authority. Rulings must be issued within ninety days and have prospective effect. Copies of rulings are sent to relevant parties. If the Appellate Authority members disagree, no ruling is issued.
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