Advance ruling scope expanded: government may add subjects by notification and permit representation by resident authorised persons. The amendment permits the Central Government to expand subjects eligible for advance ruling by notification, including making tax or duty notifications under this Act, the Customs Tariff Act, or other laws applicable in the same manner as customs duty; it also allows applicants to be represented by an authorised person who is a resident of India, with ''resident'' defined by reference to the Income-tax Act.