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<h1>Certification of advance rulings requires sending signed copies to applicant, appellant, concerned and jurisdictional tax officers, and the Authority.</h1> The Appellate Authority for Advance Ruling must send a duly signed certified copy of each advance ruling to the applicant and appellant, to the concerned and jurisdictional officers of central tax and State or Union territory tax, and to the Authority in accordance with the Act's procedural reference.
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