Procedure for giving advance ruling

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.... in India, he shall indicate in Annexure I as provided in the relevant Forms to the application: (a) his head office in any country, (b) the place where his office and residence is located or is likely to be located in India, and (c) the name and address of his representatives in India, if any, authorised to receive notices and papers and act on his behalf; (iii) the Secretary may send the application back to the applicant if it is defective in any manner for removing the defects within such time as he may allow. Such application shall be deemed to have been made on the date when it is re-submitted after removing the defects; (iv) an applicant may withdraw an application within thirty days from the date of the application. B. Pro....

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....items (b) or (c) of sub -clause (ii) of clause A, requesting him to furnish the relevant records, within such time as may be specified by Board for Advance Rulings; (v) upon receipt of request, as referred to in item (a) of sub-clause (iii), or in sub-clause (iv), the relevant records shall be furnished to the Board for Advance Rulings by the authority to whom the reference has been made; (vi) where the request is in respect of a transaction already undertaken, the Board for Advance Rulings may require the authority to whom the reference has been made to verify the facts contained in the application; (vii) where the authority to whom the reference has been made fails to furnish relevant records, as referred to in item (a) of sub -clau....

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....Advance Rulings may, by an order under sub-section (2) of section 245R of the Act, allow or reject the application, providing reasons for rejection in case the application is rejected; (xii) The Board for Advance Rulings shall send a copy of the order referred to in sub -clause (vii) or item (a) of sub-clause (viii) or sub-clause (x) or sub-clause (xi), as the case may be, to the applicant and the Principal Commissioner or Commissioner, as the case may be. C. Order for advance ruling.- (i) where an application for advance rulings has been allowed by an order, as referred to in sub-clause (vii) or item (a) of sub-clause (viii) or sub-clause (x) or sub-clause (xi) of clause B, the Board for Advance Rulings may send a notice to the applic....