No personal appearance before the Board for Advance Rulings

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..... the Board for Advance Rulings .― (1) The applicant shall not be required to appear either personally or through authorised representative in connection with any proceedings under this Scheme be .....

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..... telephony at such locations as may be necessary, so as to ensure that the applicant, or his authorised representative, is not denied the benefit of this Scheme merely on the ground that such applicant .....

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