Person entitled to sign advance ruling applications must sign or authorise signatories and submit via registered email. Applications for advance rulings must be signed or digitally signed by the person entitled to sign under entity-specific rules: individuals sign personally or by an attorney with a valid power of attorney; HUFs by the karta or an adult member; companies by the Managing Director or a Director or an authorised person with a power of attorney; firms by the managing partner or another adult partner; associations by a member or principal officer; other persons by themselves or a competent representative. Every application must be furnished through the registered e-mail address.