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<h1>Application for Advance Rulings Continues Despite Applicant's Death or Entity Changes Per Regulation</h1> If an individual applicant dies, or a company or association is wound up, dissolved, disrupted, amalgamated, or succeeded by another entity, the application for advance rulings does not abate. The proceedings may continue if a petition is filed by an executor, administrator, liquidator, receiver, assignee, or other legal representative, provided the Authority deems it justified. This regulation ensures that the process can proceed despite changes in the applicant's status.