Central Government specifies following class of persons as applicants for the purpose of Chapter XIX-B - 10965 - Income Tax

Superseded vide NOTIFICATION NO. 725(E) DATED 3-8-2000 Central Government specifies following class of persons as applicants for the purpose of Chapter XIX-B NOTIFICATION NO. 10965 DATED 21-6-1999 S.O. 473(E) - In exercise of the powers conferred by sub-clause ( ii ) of clause ( b ) of section 245N of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies following class of persons as applicants for the purpose of Chapter XIX-B of the Income-tax Act, namely : ( a ) public sector company as defined in clause (36A) of section 2 of the Income-tax Act; and ( b ) person seeking advance ruling in relation to the tax liability of a non-resident arising out of a transaction undertaken or proposed to be undertaken by him with a non-resident. 2. It shall come into force on the date of its publication in the Official Gazette. [F.No. 153/85/98-TPL]