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    <title>Application to advance ruling</title>
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    <description>Statutory provisions in Chapter XIX B govern advance rulings; Section 245N defines the concept of an advance ruling and identifies the class of persons who qualify as an applicant entitled to file an advance ruling application, establishing the foundational eligibility rule for seeking an authoritative determination under the advance ruling scheme.</description>
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      <description>Statutory provisions in Chapter XIX B govern advance rulings; Section 245N defines the concept of an advance ruling and identifies the class of persons who qualify as an applicant entitled to file an advance ruling application, establishing the foundational eligibility rule for seeking an authoritative determination under the advance ruling scheme.</description>
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