https://www.taxtmi.com/acts?id=9808 The amendment redefines "applicant" in section 23A to include non-residents and residents forming joint ventures in India and wholly owned Indian subsidiaries of foreign companies seeking to undertake business and apply for an advance ruling, and it cross references tax law meanings for "non resident", "Indian company" and "foreign company". en-us Wed, 22 Oct 2008 10:10:35 +0530 Wed, 22 Oct 2008 10:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9808 The amendment redefines "applicant" in section 23A to include non-residents and residents forming joint ventures in India and wholly owned Indian subsidiaries of foreign companies seeking to undertake business and apply for an advance ruling, and it cross references tax law meanings for "non resident", "Indian company" and "foreign company". Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 10:10:35 +0530 https://www.taxtmi.com/acts?id=9808