Application for advance ruling
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 383(1) of Income Tax Act 2025
(1) An applicant desirous of obtaining an advance ruling under this Chapter, may make an application in such form and manner, as prescribed, stating the question on which the advance ruling is sought.
Section 383(2) of Income Tax Act 2025
(2) The application shall be made in quadruplicate and be accompanied by a fee of ten thousand rupees or such fee, as prescribed.
Section 383(3) of Income Tax Act 2025
(3) An applicant may withdraw an application within thirty days from the date of the application.
