Section 44E(4) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 44E] [Entire Act]

(4)The fees payable along with application for advance ruling shall be in accordance with the following table:

Category of applicant	Category of case	Fee
(1)	(2)	(3)
An applicant referred to in sub-clauses (i) or(ii) or (iia) of clause (b) of section 245N	Amount of one or more transaction, entered intoor proposed to be undertaken, in respect of which ruling issought does not exceed Rs. 100 crore.	Rs. 2 lacs
Amount of one or more transaction, entered intoor proposed to be undertaken, in respect of which ruling issought exceeds Rs. 100 crore but does not exceed Rs. 300 crore.	Rs. 5 lacs
Amount of one or more transaction, entered intoor proposed to be undertaken, in respect of which ruling issought exceeds Rs. 300 crore.	Rs. 10 lacs
Any other applicant	In all cases	Rs. 10000

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