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    <title>Procedure for filing applications</title>
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    <description>Filing an application for an advance ruling requires the application, verification, annexures, statements and supporting documents to be signed in accordance with the Act, supported by evidence of the signatory&#039;s authority or competence. An applicant not based in India must separately provide overseas postal and email addresses and, if applicable, contact details of an authorised Indian representative empowered to act and receive notices or other documents.</description>
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      <description>Filing an application for an advance ruling requires the application, verification, annexures, statements and supporting documents to be signed in accordance with the Act, supported by evidence of the signatory&#039;s authority or competence. An applicant not based in India must separately provide overseas postal and email addresses and, if applicable, contact details of an authorised Indian representative empowered to act and receive notices or other documents.</description>
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