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<h1>Advance ruling rectification expanded to include the National Appellate Authority, broadening who may seek or be subject to correction.</h1> 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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