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    <description>Advance-ruling applications must be made in Form CAAR-1 before the Authority having jurisdiction based on the applicant&#039;s address; applicants with an address outside India must apply at New Delhi. Applications, verification and supporting documents require signatures from the applicant or the prescribed authorised or competent representative. Applications are to be filed online through a common portal with the prescribed online fee. Pending operationalisation of that system, applications must be filed in quadruplicate with the prescribed demand-draft fee payable to the relevant Authority.</description>
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