Application for advance ruling [Section 245Q] :

Section 245Q(1), provides that an applicant desirous of obtaining an advance ruling may make an application in the prescribed form and in the prescribed manner. As per section 245Q(2), the application shall be accompanied by a fee of ` 10,000 or such fee as may be prescribed, whichever is higher.

Rule 44E prescribes the form of application for obtaining an advance ruling. Every application under Rule 44E shall be accompanied by the proof of payment of fees.