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APPLICATION FOR ADVANCE RULINGS - SECTION 245Q

Income Tax - Advance Rulings - 04 - An applicant desirous of obtaining advance ruling under this chapter or under Chapter V of the Customs Act, 1962 or under Chapter IIIA of the Central Excise Act, 1944 or under Chapter VA of the Finance Act, 1994 [I .....

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te of application. Step 3: Application shall be in quadruplicate and be accompanied by a fee as given below [Rule 44E(4)]:- CATEGORY OF APPLICANT CATEGORY OF CASE FEE An applicant referred to in sub-clauses (i) or (ii) or (iia) of section 245N Amount .....

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which ruling is sought exceeds ₹ 100 crore but does not exceed ₹ 300 crore. Rs.5 lacs Amount of one or more transaction, entered into or proposed to be undertaken, in respect of which ruling is sought exceeds ₹ 300 crore. Rs.10 lac .....

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