Section 11 in The Authority for Advance Rulings (Procedure) Rules, 1996
11. Submission of additional facts before the Authority.
(1)The Authority may at its discretion permit or require the applicant to submit such additional facts as may be necessary to enable it to pronounce its advance ruling.(2)Where in the course of the proceedings before the Authority, a fact is alleged which cannot be borne out by or is contrary to the record, it shall be stated clearly and concisely and supported by a duly sworn affidavit.
