Filing fee requirement for section 254 applications now mandates a preconditionary payment before acceptance. The amendment requires that any application filed by an assessee under subsection (2) of section 254 on or after 1 October 1998 be accompanied by a fee of fifty rupees, creating a procedural precondition to acceptance of such applications and limiting the change to that specific sub section as enacted by the Finance (No. 2) Act, 1998.