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of <h1>Section 245N defines advance ruling scope, applicants, applications, and administrative roles for Chapter XIX-B advance rulings</h1> Section 245N defines terms for advance rulings: 'advance ruling' comprises determinations by the Authority on transactions by or involving non-resident applicants, determinations of tax liability of residents arising from transactions with non-residents, determinations on a resident's own transactions, decisions on computation of total income pending before tax authorities or tribunals, and whether proposed arrangements constitute impermissible avoidance. 'Applicant' covers specified classes of residents and non-residents entitled to apply. 'Application' means a petition under section 245Q. The 'Board for Advance Rulings,' 'Authority,' 'Chairman,' 'Vice-chairman,' and 'Member' (including Chair and Vice-chair) are also defined for Chapter XIX-B administration.
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