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of <h1>Advance Ruling Applications with No Order by Notified Date to Transfer to Board for Review and Decision.</h1> Pending applications before the Authority for Advance Ruling, where no order has been passed by the notified date, will be transferred to the Board for Advance Rulings. This transfer includes all records, documents, or materials associated with the application. These records will be considered as part of the Board's records for all purposes.
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