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Budget-2023 Tax Amendments


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Section / Rule Number Content


Rule 103. Qualification and appointment of members of the Authority for Advance Ruling
Rule 104. Form and manner of application to the Authority for Advance Ruling
Rule 105. Certification of copies of advance rulings pronounced by the Authority
Rule 106. Form and manner of appeal to the Appellate Authority for Advance Ruling
Rule 107. Certification of copies of the advance rulings pronounced by the Appellate Authority
Rule 107A. Manual filing and processing

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