Applicants under section 245N specified: public sector companies and persons seeking advance rulings on non resident tax liabilities. Specification under section 245N identifies two classes of eligible applicants for Chapter XIX-B: a public sector company as defined in the Act; and a person seeking an advance ruling on the tax liability of a non resident arising from a transaction undertaken or proposed with a non resident. The notification comes into force upon publication in the Official Gazette.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Applicants under section 245N specified: public sector companies and persons seeking advance rulings on non resident tax liabilities.
Specification under section 245N identifies two classes of eligible applicants for Chapter XIX-B: a public sector company as defined in the Act; and a person seeking an advance ruling on the tax liability of a non resident arising from a transaction undertaken or proposed with a non resident. The notification comes into force upon publication in the Official Gazette.
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