Advance Ruling Application requires prescribed form, proper verification, authorised signature or digital signature, and proof of fee payment. Advance ruling applications must be filed in the prescribed form matching the applicant's category and transaction type, verified as indicated, signed or digitally signed by specified persons or authorised representatives with attached power of attorney when applicable, and furnished through the registered e-mail address. Every application must be accompanied by proof of payment of the prescribed fee according to the fee schedule distinguishing applicant categories and transaction scale.