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Specified persons for the purpose of Advance Ruling u/s 96A of the Chapter V of the Finance Act, 1994

Dated:- 7-3-2015 - Notification no. 09/2015 dated 1.3.2015 specifies resident firm as class of persons for the purposes of the said sub-clause. Explanation. - For the purposes of this notification,- (a) firm shall have the meaning assigned to it in s .....

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ability partnership which has no company as its partner; or (iii) the sole proprietorship; or (iv) One Person Company. (b) (i) sole proprietorship means an individual who engages himself in an activity as defined in sub-clause (a) of section 96A of t .....

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