Section 76 : Advance ruling:
1) If any person makes an application in writing to the Department for the removal of any confusion as to the application of this Act to any arrangement proposed or accepted by such person, the Department may issue its version by an advance ruling as prescribed, by notifying the person in writing.

2) Notwithstanding anything contained in Sub-section (1), the Department shall not be entitled to issue an advance ruling referred to in Sub-section (1) on any matter of confusion occurred in the implementation of this Act in cases where such matter is sub judice in the court or has already been decided by the court.

3) In cases where any person acts as follows prior to the issuance of an advance ruling pursuant to Sub-section (1), the Department shall be compelled to implement this Act as per that ruling until the ruling issued to that person remains valid:-

a) If the full and actual statements of the matter related to that ruling are presented to the Department, and

b) f the arrangement corresponds to the point mentioned in the application made by that person for the ruling.

4) In cases where the public circular issued pursuant to Section 75 and the advance ruling issued pursuant to Sub-section (1) are mutually contradictory, priority shall be given to the matters mentioned in the advance ruling in the case of the person to whom such ruling has been issued.

5) Prior to the issuance of the advance ruling pursuant to Subsection (1), the Department may give an opportunity to the applicant to furnish further statements, if any, in person or through his representative.