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    <description>Regulation 4 empowers the Authority for Advance Rulings to hear and determine applications, remove difficulties in giving effect to its orders suo motu or on petition by the applicant or the Principal Commissioner/Commissioner within three months, and reopen hearings before pronouncement. It may order examination of records, technical, scientific or market enquiries, call expert reports and further investigations. The Authority also possesses civil court powers to compel discovery, inspection, attendance on oath, issue commissions, and require production of books of account and other records.</description>
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