Income Tax Act, 1961
Section 245Q. APPLICATION FOR ADVANCE RULING.
(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 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 two thousand five hundred rupees.
(3) An applicant may withdraw an application within thirty days from the date of the application.