Advance ruling pronouncement requires an opportunity of hearing and certified signed orders transmitted to concerned tax authorities. The National Appellate Authority must give the applicant and designated tax officers an opportunity of being heard and may then confirm or modify the advance ruling on appeal; majority opinion controls where members differ. Orders must be signed and certified as prescribed, issued within the applicable time frame, and copies sent to the applicant, the officer authorised by the Commissioner, the Board, the Chief Commissioners and Commissioners of State and Union territory taxes, and to the relevant Authority or Appellate Authority.