199.            An appeal u/s 100 or reference u/s 98(5) was made to appellate authority on 1.3.2017. What is the time limit for appellate authority to pronounce advance ruling on the specified question?

Appellate authority shall pronounce its advance ruling within 90 days from date of filing of appeal u/s 100 or reference u/s 98(5). Thus, it shall be pronounced by not later than 30.05.2017.