Income-tax Rules, 2026 | Rule 200 of 333

Rule 200 - Application for obtaining an advance ruling under section 383

Reviewed by CA Nikhil Gupta · Last reviewed 29 August 2026

Local extract available Legacy mapping: 44E

200Rule number

1689Local text characters

1Linked Forms

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Source and status control

Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

Currentness control: Base Rules effective 1 April 2026. Check later amendments, corrigenda and portal implementation before action.

Local statutory extract - official source controls

Rule text held in the production corpus

Application for obtaining an advance ruling under section 383. 200. (1) An application for obtaining an advance ruling under section 383(1) shall be made by a resident or a non-resident applicant in Form No. 120 and verified in the manner indicated therein in accordance with this rule. (2) The fee payable with the application depends on the category and transaction amount: for a non-resident applicant under section 380(a)(i) or a resident applicant under section 380(a)(ii), the fee is Rs. 2,00,000 for a transaction amount below Rs 100 crore, Rs 5,00,000 for an amount between Rs 100 crore and Rs 300 crore, and Rs 10,00,000 for an amount above Rs 300 crore; for a resident applicant under section 380(a)(iii), the fee is Rs 5,00,000 for an amount between Rs 100 crore and Rs 300 crore and Rs 10,00,000 above Rs 300 crore; and for any other applicant, the fee is Rs 10,000 in all cases. (3) The application, its verification, and all accompanying annexures, statements and documents shall be furnished electronically and signed or digitally signed— (a) where the applicant is required to furnish a return of income under the Act, by the person authorised to verify such return under section 265, furnished electronically under digital signature (if the return itself must be so furnished) or otherwise through electronic verification code; or (b) where the applicant is not required to furnish a return of income, by a person duly authorised by the applicant and holding a valid power of attorney, using digital signature or electronic verification code as specified by the Board. (4) Every application shall be accompanied by proof of payment of the fee specified in sub-rule (2).

Local extract SHA-256: fa09618f961a832d344c9a8a09100860e5eec61c9ac9290d4a8c7cac7da74d7c. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

Rule map

Related sections

Use the title and official text to identify the governing section; no local section reference is asserted.

Related Forms

Form 120

Finin2min implementation framework

Trigger and scope

Determine whether the facts fall within the Rule heading and linked section. Verify commencement and the tax year involved.

Evidence and control

Preserve the return, statement, report, certificate, computation, source records and acknowledgement relevant to this Rule.

Consequence

Non-compliance may affect computation, exemption, deduction, procedural validity, reporting, recovery, appeal or penalty depending on the governing section.

Transaction application

Identify the actor, event date, governing tax year or reporting period, authority, document version and every cumulative condition. Record why each limb is satisfied, disputed or not applicable.

Authority, consent and execution

Confirm legal capacity, authorised signatory, digital-signature requirements, professional certification and portal credentials before filing or relying on the document.

Evidence and retention checklist

Retain source data, approvals, computations, correspondence, filing acknowledgement, payment record, amended filing history and the version of the governing instrument used.

Limitation, forum and remedies

Do not assume a general limitation period. Check the specific Act, Rule, notification, portal window, condonation power, appeal route and judicial treatment applicable to the event date.

Cross-law overlays

Check the Income-tax Act, 2025, transition rules, relevant Schedule, tax treaty, Companies Act, GST, FEMA and accounting treatment where the transaction crosses regimes.

Finin2min Q&A

Is this page the notified Rule?

It contains a local statutory extract, but the linked official source and later amendments control.

What should be verified immediately before use?

Effective date, amendment history, forms or utilities, filing channel, authentication method, due date, fees, transition from the 1962 Rules and any judicial interpretation.

Source and review trail

Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.

Official starting point: www.incometaxindia.gov.in

Page source links

Notification No. 22/2026 / G.S.R. 198(E)