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<h1>Rule 44F Amended: Certified Copies of Advance Rulings Now Issued by Board, Not Authority, per Notification No. 37/2023.</h1> Rule 44F of the Income-tax Rules, 1962, pertains to the certification of copies of advance rulings pronounced by the Board for Advance Rulings. The rule mandates that a certified true copy of the advance ruling must be sent to both the applicant and the Commissioner with jurisdiction over the applicant's case. The certification must be done by either the Commissioner or Deputy Commissioner of the Board for Advance Rulings. Recent amendments have replaced the term 'Authority' with 'Board' in this context, as per Notification No. 37/2023.