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<h1>Rule 15 allows continuation of advance ruling applications even after applicant's death, dissolution, amalgamation or succession</h1> Rule 15 provides that an application before the Authority for Advance Rulings does not automatically abate when the applicant ceases to exist due to death, winding up, dissolution, disruption, amalgamation, succession, or any other termination. The Authority may, if circumstances justify, allow continuation of the proceedings upon a specific application. Such continuation can be by the executor, administrator, or other legal representative in case of an individual, or by the liquidator, receiver, assignee, or corresponding successor in interest in case of non-individual applicants.