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<h1>Rule 11 empowers authority to seek affidavits for additional facts, ensuring accurate records before direct tax advance rulings</h1> Rule 11 of the Authority for Advance Rulings (Procedure) Rules, 1996 empowers the Authority, in its discretion, to permit or require an applicant to submit additional facts necessary for pronouncing an advance ruling. During proceedings, if any party alleges a fact that is not supported by, or is contrary to, the existing record, that fact must be clearly and concisely stated and substantiated through a duly sworn affidavit. This ensures completeness and accuracy of the factual record before an advance ruling is issued in direct tax matters.