Definition of applicant governs who may seek advance rulings, linking eligibility to prescribed resident and non resident categories. Definition of applicant establishes eligibility to seek advance rulings by identifying specified non resident and resident persons or classes (including those notified by the Central Government) who make an application under the advance ruling provisions; and, for joint venture rulings, includes persons proposing joint ventures in India, joint ventures themselves, and wholly owned Indian subsidiaries of foreign holding companies, with 'joint venture in India' defined as a contractual economic arrangement under joint control involving a non resident with substantial interest.