https://www.taxtmi.com/acts?id=9758 The amendment clarifies that Authority determinations concern the tax liability of a non-resident arising out of the matter in question and substitutes "such non-resident" for "a non-resident" to specify the subject of the determination. It also adds a proviso preserving the binding effect of advance rulings pronounced before enactment when those rulings were made on applications by resident applicants under the prior wording, making such rulings binding on the persons identified as subject to binding effect. en-us Wed, 22 Oct 2008 09:18:57 +0530 Wed, 22 Oct 2008 09:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9758 The amendment clarifies that Authority determinations concern the tax liability of a non-resident arising out of the matter in question and substitutes "such non-resident" for "a non-resident" to specify the subject of the determination. It also adds a proviso preserving the binding effect of advance rulings pronounced before enactment when those rulings were made on applications by resident applicants under the prior wording, making such rulings binding on the persons identified as subject to binding effect. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 09:18:57 +0530 https://www.taxtmi.com/acts?id=9758