Person entitled to sign the application under Advance Ruling [ Section 245Q read with Rule 44E ]

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....voidable reason, it is not possible for the individual to sign the application, the application can be signed by any person duly authorised by the individual in this behalf. However, in such a case, the person signing the application shall hold a valid power of attorney from the individual to do so, which shall be attached to the application; and (iii) Furnished through his registered e-mail addr....

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....torney from the company to do so, which shall be attached to the application; and (iii) furnished through its registered e-mail address. IN THE CASE OF A FIRM (i) By the managing partner of the firm; or (ii) Where for any unavoidable reason such managing partner is not able to sign and verify the application or where there is no managing partner as such, by any partner of the firm other than....