Section 9(4) in Authority for Advance Rulings (Procedure) Rules, 2003
(4)If the applicant is not based in India, he shall indicate in Annexure 1 to the application:(a)His head office in any country,(b)the place where his office and residence is located or is likely to be located in India, and(c)the name and address of his representative in India, if any, authorised to receive notices and papers and act on his behalf.
