Resident firm classification extends Advance Ruling scheme to firms, including LLPs, sole proprietorships and One Person Companies. Specifies resident firm as a class of persons for the purposes of sub-clause (iii) of clause (c) of section 28E of the Customs Act, thereby extending the Advance Ruling scheme to resident firms. The notification defines 'firm' to include limited liability partnerships, limited liability partnerships without a company partner, sole proprietorships and One Person Companies, and treats 'resident' with the meaning applicable to a resident firm under the Income-tax Act.