Application for advance ruling
(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.
(2)
The application shall be made in quadruplicate and be accompanied by a fee of ten thousand rupees or such fee, as prescribed.
(3)
An applicant may withdraw an application within thirty days from the date of the application.