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<h1>Advance ruling application fee increased; a prescribed minimum fee now applies and higher fees may be set by rule.</h1> The Bill amends subsection (2) governing applications for an advance ruling to replace the existing filing fee with a minimum fee of ten thousand rupees or such fee as may be prescribed, whichever is higher, thereby authorising a prescribed fee that may exceed the stated minimum; the amendment takes effect from the operative date specified in the Bill.