Person entitled to sign the application under Advance Ruling [ Section 245Q read with Rule 44E ] - International Taxation - Income Tax

Person entitled to sign the application under Advance Ruling [ Section 245Q read with Rule 44E ] The application shall be signed or digitally signed by IN THE CASE OF AN INDIVIDUAL (i) By the individual himself; or (ii) 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; and (iii) Furnished through his registered e-mail address; IN THE CASE OF A HINDU UNDIVIDED FAMILY (i) By the karta thereof; or (ii) Where, for any unavoidable reason, it is not possible for the Karta to sign the application, by any other adult member of such family; and (iii) furnished through its registered e-mail address. IN THE CASE OF A COMPANY (i) By the Managing Director thereof, or where for any unavoidable reason such Managing Director is not able to sign and verify the application, or where there is no Managing Director, by any Director thereof; or (ii) Where, for any unavoidable reason, it is not possible for the Managing Director or the Director to sign the application, by any person duly authorised by the company in this behalf. However, in such a case, the person signing the application shall hold a valid power of attorney 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 a minor; and (iii) Furnishing through its registered e-mail address IN CASE OF AN ASSOCIATION OF PERSONS (i) The application should be signed by any member of the association or the principal officer thereof; and (ii) furnished through its registered e-mail address; IN CASE OF ANY OTHER PERSON (i) The application should be signed by that person or by some person competent to act on his behalf; and (ii) furnished through its registered e-mail address;