Advance ruling rectification expanded to include the National Appellate Authority, broadening who may seek or be subject to correction.

The amendment inserts the National Appellate Authority into the opening portion of section 102, adds a cross-reference to an additional related provision, and substitutes wording to broaden the list of actors-appellant, the Authority and the Appellate Authority-so that the National Appellate Authority is expressly brought within the statutory rectification framework for advance rulings.

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