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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 section 4 of the Indian Partnership Act, 1932 (9 of 1932) , and includes- (i) the limited liability partnership as defined in clause (n) of sub-section (1) of the section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009); or (ii) limited li .....

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