Definition of applicant expanded to include joint ventures and wholly owned Indian subsidiaries seeking advance rulings under customs law. The amendment broadens who may apply for an advance ruling under section 28H by redefining 'applicant' to include non-residents and residents forming joint ventures in India and wholly owned Indian subsidiaries of foreign holding companies proposing business in India; it also adopts the Income-tax Act meanings for 'non-resident,' 'Indian company' and 'foreign company.'