Section 245Q:
Application for advance ruling.
(1) An applicant desirous of obtaining an advance ruling
under this Chapter 12
*** or under Chapter IIIA of the Central Excise Act, 1944 (1 of 1944) or under
Chapter VA of the Finance Act, 1994 (32 of 1994) may make an application in such form and in such
manner as may be prescribed, 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 3
ten thousand
rupees or such fee as may be prescribed in this behalf, whichever is higher.
(3) An applicant may withdraw an application within thirty days from the date of the application.
Notes:
1. Ins. by Act 7 of 2017, s. 82 (w.e.f. 1-4-2017).
2. The words and figures or under Chapter V of the Customs Act, 1962 (52 of 1962) shall stand omitted (date to be
notified) by Act 13 of 2018, s. 51.