(1) An applicant desirous of obtaining an advance ruling under this Chapter 1 2 *** or under Chapter IIIA of the Central Excise Act, 1944 (1 of 1944) or under Chapter VA of the Finance Act, 1994 (32 of 1994) may make an application in such form and in such manner as may be prescribed, stating the question on which the advance ruling is sought.
(2) The application shall be made in quadruplicate and be accompanied by a fee of 3 ten thousand rupees or such fee as may be prescribed in this behalf, whichever is higher.
(3) An applicant may withdraw an application within thirty days from the date of the application.
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1. Ins. by Act 7 of 2017, s. 82 (w.e.f. 1-4-2017).
2.
The words and figures or under Chapter V of the Customs Act, 1962 (52 of 1962)
shall stand omitted (date to be notified) by Act 13 of 2018, s. 51.
Section 245P Vacancies, etc., not to invalidate proceedings
Section 245Q Application for advance ruling
Section 245R Procedure on receipt of application
Section 245RR Appellate authority not to proceed in certain cases
Section 245S Applicability of advance ruling
Section 245T Advance ruling to be void in certain circumstances
Section 245U Powers of the Authority
Section 245V Procedure of Authority
Section 246A Appealable orders before Commissioner (Appeals)
Section 248 Appeal by a person denying liability to deduct tax in certain cases