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<h1>Advance ruling procedure requires admission with hearings and written, certified pronouncement sent to applicant and officers.</h1> Procedure for advance rulings requires forwarding applications to the concerned officer and calling for relevant records; after examination and hearings the Authority may admit or reject applications-rejection only after hearing and with reasons-and must send copies of orders to applicant and concerned officer. If admitted, the Authority may consider further material, provide hearings, pronounce a written advance ruling; differences among members trigger a reference to the Appellate Authority. The Authority must pronounce the ruling within ninety days and send a signed, prescribedly certified copy to the applicant, concerned officer and jurisdictional officer.