Advance ruling voidance when obtained by fraud or misrepresentation removes its effect and restores ordinary tax provisions.

Advance rulings may be declared void ab initio if procured by fraud, suppression of material facts, or misrepresentation, subject to giving the applicant an opportunity to be heard; the interval between the ruling and the voidance order is excluded for specified limitation computations; and the voidance order must be sent to the applicant, the concerned officer and the jurisdictional officer, after which the Act and rules apply as if the ruling had never been made.

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