Advance Ruling — The questions raised by the applicant are in nature of seeking an advice on the procedures to be followed by the assessee and are not covered under sub-section 2 of sec. 97 of advisory nature and are not covered under sub-section 2 of sec. 97 of the Act. Therefore, questions asked in the application are not covered under the mandate of this authority. Accordingly, the application for Advance Ruling rejected. — Odyssy Tour And Travels Pvt Ltd., In Re… [2019] 08 TAXLOK.COM 109 (AAR-Goa)