Notification: S. O. 473(E)
Section(s) Referred: s. 245N(b)(ii)
Statute: INCOME TAX
Date of Issue: 21/6/1999
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.
[Notification No. 10965/F. No. 153/85/98-TPL]
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