Advance Ruling application form standardised, requiring detailed facts, legal interpretation, signature, and prescribed filing procedures. Amendment substitutes a standard FORM-AAR(CUS.) for advance ruling applications under section 28H, requiring applicant identification, status, jurisdictional Commissioner where applicable, a clear statement of legal/factual question(s), a detailed statement of relevant facts, the applicant's legal/factual interpretation, signature and verification, filing in quadruplicate in English or Hindi, prescribed annexures, and particulars of an accompanying account payee demand draft.
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Advance Ruling application form standardised, requiring detailed facts, legal interpretation, signature, and prescribed filing procedures.
Amendment substitutes a standard FORM-AAR(CUS.) for advance ruling applications under section 28H, requiring applicant identification, status, jurisdictional Commissioner where applicable, a clear statement of legal/factual question(s), a detailed statement of relevant facts, the applicant's legal/factual interpretation, signature and verification, filing in quadruplicate in English or Hindi, prescribed annexures, and particulars of an accompanying account payee demand draft.
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