Definition of applicant expanded to include specified resident and non resident classes and applicants under customs and excise frameworks.

The amendment substitutes the clause defining "applicant" to include certain non residents and specified classes of residents (including classes designated by Central Government notification) who make the prescribed application, persons referred in the parent clause, and applicants as defined under the Customs framework, Central Excise framework, and the corresponding finance framework, thereby unifying eligibility for making the tax resolution application.

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