TMI BlogApplicantX X X X Extracts X X X X X X X X Extracts X X X X ..... (III) is a resident referred to in sub-clause (iia) of clause (a) falling within any such class or category of persons as the Central Government may, by notification in the Official Gazette, specify; or (IV) is a resident falling within any such class or category of persons as the Central Government may, by notification in the Official Gazette, specify in this behalf; or (V) is referred to in sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for advance ruling under sub-section (1) of section 96C. Explanation.- For the purposes of this clause, joint venture in India means a contractual arrangement whereby two or more persons undertake an economic activity which is subject to joint control and one or more of the participants or partners or equity holders is a non-resident having substantial interest in such arrangement; - Manuals - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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