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PERSON ENTITLED TO SIGN THE APPLICATION UNDER ADVANCE RULING

Income Tax - Advance Rulings - 12 - The application shall be signed by IN THE CASE OF AN INDIVIDUAL By the individual himself Where, for any unavoidable 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. (B) IN THE .....

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