Advance ruling

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..... ii ) a determination by the Authority in relation to the tax liability of a non-resident arising out of] a transaction which has been undertaken or is proposed to be undertaken by a resident applicant with such non-resident or, (iia) a determination by the Authority in relation to the tax liability of a resident applicant, arising out of a transaction which has been undertaken or is proposed to b .....

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..... an advance ruling has been pronounced, before the date on which the Finance Act, 2003 receives the assent of the President, by the Authority in respect of an application by a resident applicant referred to in sub-clause ( ii ) of this clause as it stood immediately before such date, such ruling shall be binding on the persons specified in section 245S; - Manuals - Ready reckoner - Law and practi .....

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