Procedure for advance ruling

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..... ied by a fee of two thousand five hundred rupees. (3) An applicant may withdraw an application within thirty days from the date of filing of the application. (4) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the Commissioner and, if necessary, call upon him to furnish the relevant records. (5) The Authority may, after examining the application a .....

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..... tion even if the question raised therein is pending before any income-tax authority or Appellate Tribunal. (9) A copy of every order made under sub-section (5) shall be sent to the applicant and to the Commissioner. (10) The Authority shall, in a case where an application is allowed under sub-section (5), pronounce its advance ruling on the question specified in the application, after examin .....

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