Procedure for filing applications

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..... to the Secretary or any other officer notified in writing by the Secretary or sent by registered post addressed to the Secretary along with a fee of two thousand five hundred Indian Rupees in the form of a Demand Draft drawn in favour of "Authority for Advance Rulings" payable at New Delhi. (2) The application, its verification and the annexures, state ments and documents accompanying it, shall .....

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..... 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. (5) The Secretary may send the application back to the applicant if it is defective in any manner for removing the defects within such time as he may allow. Such application shall be deemed to have been made on the date when .....

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