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    <title>Advance ruling to be void in certain circumstances.</title>
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    <description>Advance rulings may be declared void ab initio if obtained by fraud, suppression of material facts, or misrepresentation; such annulment requires giving the applicant or appellant an opportunity of being heard, excludes the period between the ruling and the annulment from computation of specified limitation periods, and mandates sending the order to the applicant, the concerned officer and the jurisdictional officer.</description>
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      <description>Advance rulings may be declared void ab initio if obtained by fraud, suppression of material facts, or misrepresentation; such annulment requires giving the applicant or appellant an opportunity of being heard, excludes the period between the ruling and the annulment from computation of specified limitation periods, and mandates sending the order to the applicant, the concerned officer and the jurisdictional officer.</description>
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