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

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..... perseded 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 .....

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..... ome-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-reside .....

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