(1) The Authority shall, for the purpose of exercising its powers, have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in section 131 of this Act.
(2) The Authority shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI, of the Code of Criminal Procedure, 1973 (2 of 1974) and every proceeding before the Authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purpose of section 196, of the Indian Penal Code (45 of 1860).
Section 245P Vacancies, etc., not to invalidate proceedings
Section 245Q Application for advance ruling
Section 245R Procedure on receipt of application
Section 245RR Appellate authority not to proceed in certain cases
Section 245S Applicability of advance ruling
Section 245T Advance ruling to be void in certain circumstances
Section 245U Powers of the Authority
Section 245V Procedure of Authority
Section 246A Appealable orders before Commissioner (Appeals)
Section 248 Appeal by a person denying liability to deduct tax in certain cases