RULG_186 - Taxpublishers.in

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The Tax Publishers Rules 44E, 44F and 44FA Advance Ruling 1. Application for advance ruling As provided under section 245Q, an applicant who wants to obtain an advance ruling under the provisions of Chapter XIX-B of Income Tax Act or under Chapter IIIA of the Central Excise Act, 1944 or under Chapter VA of the Finance Act, 1994 has to make an application in such form and in such manner as may be prescribed. The applicant is also required to state the question on which the advance ruling is sought. Rule 44E concerns itself with form for such application and the manner of its preparation. 2. Form for obtaining an advance ruling [Rule 44E] As per section 245Q(2) r/w rule 44E(1) an application for obtaining an advance ruling under section 245Q(1) shall be made in the following forms and shall be verified in the manner indicated therein : SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

Advance Ruling

1. Application for advance ruling

As provided under section 245Q, an applicant who wants to obtain an advance ruling under the provisions of Chapter XIX-B of Income Tax Act or under Chapter IIIA of the Central Excise Act, 1944 or under Chapter VA of the Finance Act, 1994 has to make an application in such form and in such manner as may be prescribed. The applicant is also required to state the question on which the advance ruling is sought.

Rule 44E concerns itself with form for such application and the manner of its preparation.

2. Form for obtaining an advance ruling [Rule 44E]

As per section 245Q(2) r/w rule 44E(1) an application for obtaining an advance ruling under section 245Q(1) shall be made in the following forms and shall be verified in the manner indicated therein :