31 July 2023
The application for advance ruling can be made by an applicant as defined in section 245N(b). An application, referred to in clause (a) of paragraph 3, shall be made, in Form Nos, 34C, 34D,34DA,34E,34EA mentioned in under Rule 44E of the Rules, by the applicant, to the Secretary or any other officer authorized in writing by the Secretary of Board for Advance Rulings, by electronic mail.
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