Comparison of section 383 'Application for advance ruling.' between the Income-Tax Act, 2025 (as passed) and the Income-Tax Bill, 2025 (as originally introduced)

Advance ruling application procedure: removal of copy requirement and fee benchmark increases administrative flexibility for applicants.

Applications for an advance ruling must be made in the form and manner, and accompanied by the fee, as prescribed, with an applicant permitted to withdraw the application within thirty days; the provision delegates prescription of form, manner and fee to subordinate rules, and the enacted text removes a quadruplicate filing requirement and a fixed monetary benchmark previously stated in the Bill, thereby increasing administrative flexibility while placing compliance dependence on subsequent rules.