Applicability of advance ruling.

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..... nce ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant. 1[(1A) The Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be binding on- (a) the applicants, being distinct persons, who had sought the ruling under sub-section (1) of section 101B and all registered persons having the same Permanent Account Number issued .....

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