TMI BlogSpecified persons for the purpose of Advance Ruling u/s 96A of the Chapter V of the Finance Act, 1994X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Service Tax X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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