FINANCE ACT, 1994

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..... 6A. In this Chapter, unless the context otherwise requires,- ** ** ** (b) "applicant" means,- (i) (a) a non-resident setting up a joint venture in India in collaboration with a non-resi .....

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..... ry of persons, as the Central Government may, by notification in the Official Gazette, specify in this behalf, and which or who, as the case may be, makes application for advance ruling under sub-se .....

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