How to seek advance ruling?

The applicant may seek advance ruling by making an application to the Authority in the prescribed form i.e. Form No. 34C, 34D or 34E, as the case may be in the manner indicated therein and following the procedure as prescribed in AAR (Procedure) Rules, 1996.

SIGNING OF APPLICATION
The application including the documents annexed thereto shall be signed in the manner indicated in the prescribed form. Where a person signing the application and other documents claims to have been duly authorizing to do so, the application must include a power of attorney, authorizing him to sign and an affidavit setting out the unavoidable reasons which entitle him to sign it.

AUTHORISED REPRESENTATIVE
The applicant is entitled to represent his case before the Authority either personally or through an authorized representative e.g., a Chartered Accountant, Advocate, any other tax practitioner etc. If the applicant desires to be represented by an authorized representative, a power of attorney authorizing him to appear for the applicant should be enclosed in original.

PAYMENT OF FEE
The application should be accompanied by a fee of Rs. 2,500/- (Two Thousand Five Hundred Indian rupees) through a bank draft drawn in favor of the 'Authority for Advance Rulings’ payment at New Delhi .

WITHDRAWAL OF APPLICATION
The applicant may withdraw his application within 30 days from the date of filing the application, thereafter only with the leave of the Authority.