Representation before Authority of Advance Rulings

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Full Text of the Document

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....Authority of Advance Rulings-reg. I am directed to refer to the above-mentioned subject and to state that as per Advance Ruling (Procedure) Rules, 1996, if a Commissioner desires to be heard, he can appear personally or may nominate his authorised representative before the Authority of Advance Rulings. It has been brought to the notice of Board that many a times officers of the level of DCIT/AC....