Advance rulings obtained by fraud may be declared void ab initio, restoring the tax law's applicability. The competent authority may declare an advance ruling void ab initio if obtained by fraud or misrepresentation of facts, and thereafter the Income tax Act applies to the applicant while excluding the period from the advance ruling date to the date of the order; a copy of the order is to be sent to the applicant and the Principal Commissioner or Commissioner, and references to the Authority may be substituted by the notified decision making body.