https://www.taxtmi.com/acts?id=7073 The Authority for Advance Rulings may modify a ruling if, before the Assessing Officer gives effect to it, the Authority finds suo motu or on representation that there is a change in law or facts underlying the ruling; it may make appropriate modifications after allowing the applicant and the Commissioner a reasonable opportunity of being heard. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 09 Dec 2025 11:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=7073 The Authority for Advance Rulings may modify a ruling if, before the Assessing Officer gives effect to it, the Authority finds suo motu or on representation that there is a change in law or facts underlying the ruling; it may make appropriate modifications after allowing the applicant and the Commissioner a reasonable opportunity of being heard. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=7073