Advance ruling application procedure under section 245Q: standardized Form 34EA requires detailed facts, questions and fee submission. Form 34EA requires applicant identification, residential status and jurisdictional particulars, PAN/Aadhaar (if applicable), and a detailed description of the proposed or actual arrangement including parties, purposes, roles and tax benefits. The applicant must state the tax benefit likely to arise and affected assessment year(s), pose non-hypothetical question(s) for ruling, provide Annexure I (facts) and Annexure II (legal interpretation), attach supporting documents and fee proof, and complete prescribed verification and signing rules including power of attorney where applicable.