Advance ruling applications require prescribed form, quadruplicate filing, fee payment and allow thirty day withdrawal. Applications for an advance ruling must be made in the prescribed form and manner, state the question, be filed in quadruplicate and be accompanied by a fee of ten thousand rupees or such fee as may be prescribed. Applicants may withdraw within thirty days of filing. Pending applications made before a notified date that remain undecided are to be transferred with all records to the Board for Advance Rulings and are deemed to be the records before the Board; an applicant may request in writing that a transferred application not be proceeded with within the prescribed cut-off.