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    <title>Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8)</title>
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    <description>Certification of copies of advance rulings pronounced by the Board for Advance Rulings is required before the ruling is sent to the applicant and the Commissioner having jurisdiction over the case. The copy must be certified as a true copy by the Commissioner, the Deputy Commissioner, or the Board for Advance Rulings, as the case may be.</description>
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      <description>Certification of copies of advance rulings pronounced by the Board for Advance Rulings is required before the ruling is sent to the applicant and the Commissioner having jurisdiction over the case. The copy must be certified as a true copy by the Commissioner, the Deputy Commissioner, or the Board for Advance Rulings, as the case may be.</description>
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