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    <title>Person entitled to sign the application under Advance Ruling [ Section 245Q read with Rule 44E ]</title>
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    <description>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.</description>
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      <description>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.</description>
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