Advance ruling applications must use Form 34C, pay the prescribed fee, include required signatures and POA, and follow filing rules. Applications must be made in Form 34C in quadruplicate, presented in person or by authorised representative to the Secretary or notified officer, or sent by registered post, with a fee of two thousand five hundred rupees by Demand Draft payable to the Authority for Advance Rulings at New Delhi. Signatures must comply with rule 44E(2) and, if signed by an authorised person, be accompanied by a power of attorney and an affidavit. Postal filings are deemed made on receipt. Annexure I must state foreign head office, Indian office/residence location, and Indian representative details. Defective applications may be returned for correction and are deemed made when re-presented.
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Provisions expressly mentioned in the judgment/order text.
Advance ruling applications must use Form 34C, pay the prescribed fee, include required signatures and POA, and follow filing rules.
Applications must be made in Form 34C in quadruplicate, presented in person or by authorised representative to the Secretary or notified officer, or sent by registered post, with a fee of two thousand five hundred rupees by Demand Draft payable to the Authority for Advance Rulings at New Delhi. Signatures must comply with rule 44E(2) and, if signed by an authorised person, be accompanied by a power of attorney and an affidavit. Postal filings are deemed made on receipt. Annexure I must state foreign head office, Indian office/residence location, and Indian representative details. Defective applications may be returned for correction and are deemed made when re-presented.
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