Signature and submission rules for advance ruling applications now require authorised signatories and registered e-mail filing. The Income-tax (Ninth Amendment) Rules, 2023 substitute rule 44E(2) to require that applications, verifications, annexures and accompanying documents for advance rulings be signed or digitally signed by prescribed authorised persons for each applicant type, permit signing by an authorised representative holding a valid power of attorney (to be attached), and require furnishing through the registered e-mail address. The amendment replaces 'Authority' with 'Board' in rule 44F and substitutes Forms 34C-34EA with standardized application forms and notes, specifying required content, annexures and fee proof.