Definitions (Advance Ruling)

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..... tion to a service proposed to be provided, by the applicant; 2 [( b ) applicant means,- ( i ) ( a ) a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or ( b ) a resident setting up a joint venture in India in collaboration with a non-resident; or ( c ) a wholly owned subsidiary Indian company, of which the holding company is a foreign company, w .....

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..... y under sub-section (1) of section 96C; 6 [(d) Authority means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962);] ( e ) non-resident , Indian company and foreign company have the meanings respectively assigned to them in clauses (30), (26) and ( 23A ) of section 2 of the Income-tax Act, 1961 (43 of 1961); ( f ) words and expressions us .....

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..... dia and makes application for advance ruling;' 3. Inserted by the Finance Act, 2007, w.e.f. 11-5-2007. 4. Substituted vide Finance (No. 2) Act, 2009, before it was read as, ( d ) Authority means the Authority for Advance Rulings (Central Excise, Customs and Service Tax) constituted under section 28F of the Customs Act, 1962 (52 of 1962) 5. Specified category for the purpose of clause 96A(b)(ii .....

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