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of <h1>Act streamlines advance ruling applications, drops quadruplicate and fixed fee, preserves 30-day withdrawal right; rules to set fee</h1> The enacted provision and the original bill both permit applications for advance rulings subject to prescribed form, manner and fee and preserve a 30-day withdrawal right; key changes in the Act remove the bill's explicit quadruplicate-copy requirement and delete the Rs.10,000 benchmark fee, replacing specified language with the more conventional enabling phrase for subordinate prescription. Practically, the Act reduces formal paperwork and increases administrative flexibility but creates fee uncertainty until rules are made; compliance therefore depends on forthcoming subordinate legislation specifying form, filing format and the fee.
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