1.

The application must be filled in English or Hindi, in quadruplicate.

2.

The application must be accompanied by an account payee demand draft of Indian Rupees two thousand five hundred drawn in favour of Authority for Advance Rulings(Central Excise, Customs & Service Tax), payable at New Delhi.  Particulars of the draft should be entered in the column pertaining to item number 19.

3.

The number and year of receipt of the application will be filled in by the office of the Authority for Advance Rulings.

4.

If the space provided for answering any item in the application is found insufficient, separate sheets may be used for this purpose. Each sheet must be signed at the bottom by the applicant.

5.

In reply to item number 2 the applicant must state its status i.e. whether an individual, Hindu undivided family firm, company, firm association of persons, wholly owned subsidiary, Joint Venture or any other person.

6.

For item number 5, the reply must be given in the context of the provisions regarding 'residence' in India, ‘non resident’, ‘Indian Company’, and  ‘Foreign Company’ as per the Income Tax Act, 1961(43 of 1961).

7.

In reply to item number 9, the applicant must state the present status of the business activity in respect of which advance ruling has been sought i.e. the stage to which it has progressed.

8.

Regarding item number 12, the question(s) should be based on the activity proposed to be under taken; hypothetical questions will not be entertained.

9.

In respect of item number 13, the applicant must state in detail the relevant facts and also disclose the nature of proposed activity and the likely date and purpose of the proposed activity(s).  Relevant facts reflected in document submitted along with the application must be included in the statement of facts and not merely incorporated by reference.

10.

For item number 14, the applicant must clearly state his interpretation of law or facts in respect of the question(s) on which the advance ruling is being sought.

11.

The application, the verification appended thereto, the Annexures to the application and the statements and documents accompanying the Annexures 1 and 2 must be signed on each page by the applicant.”