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    <description>All communications under the e advance rulings scheme between the Board and applicants or authorised representatives, and between the Board and the Principal Commissioner or Commissioner, shall be exchanged electronically; notices and orders from the Board must be delivered by email to the registered address, applicants must respond by their registered email, and the Principal Commissioner or Commissioner must respond through official electronic mail, with the Board permitted to forward non electronic applications electronically where technologically feasible.</description>
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