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of <h1>Advance Ruling Void if Obtained by Fraud or Misrepresentation; Direct Taxes Code Applies Retroactively Excluding Void Period</h1> An Advance Ruling may be declared void ab initio by the Authority if obtained through fraud or misrepresentation by the applicant. Once declared void, the Direct Taxes Code provisions apply to the applicant as if the ruling was never made, excluding the period between the ruling and the void declaration. A copy of the order declaring the ruling void is to be sent to both the applicant and the Commissioner.
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