(1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner as may be prescribed1, 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 two thousand five hundred rupees.
(3) An applicant may withdraw an application within thirty days from the date of the application.
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1. See rule 44E and Form Nos. 34C, 34D and 34E. For analysis, see Mashbras Income-tax Rules.