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<h1>Rule 26: How Advance Ruling Orders Must Be Signed, Sealed, Certified and Communicated to Tax Authorities</h1> Rule 26 prescribes how orders of the Authority for Advance Rulings under Chapter XIX-B must be authenticated and communicated. Every order must be signed by the members and bear the official seal of the Authority. A certified copy of each order must then be sent to the applicant and to the concerned Commissioner. This communication must be under the signature of the Secretary of the Authority or another officer specifically authorised by the Secretary, and must also bear the Authority's official seal.
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