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    <title>Advance ruling to be void in certain circumstances.</title>
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    <description>Authority or Appellate Authority may declare an advance ruling void ab-initio if obtained by fraud, suppression of material facts, or misrepresentation; such an order requires opportunity of being heard, excludes the period between the ruling and the order for computing specified limitation periods, and must be copied to the applicant, the concerned officer and the jurisdictional officer.</description>
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