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    <title>Application for advance ruling.</title>
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    <description>An applicant seeking an advance ruling must make an application in the prescribed form and manner stating the question on which the advance ruling is sought, and the application must be accompanied by a prescribed fee. An applicant may withdraw an application within thirty days from the date of the application.</description>
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      <description>An applicant seeking an advance ruling must make an application in the prescribed form and manner stating the question on which the advance ruling is sought, and the application must be accompanied by a prescribed fee. An applicant may withdraw an application within thirty days from the date of the application.</description>
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      <law>Income Tax</law>
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