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    <title>Amendment of section 245N</title>
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    <description>The amendment adds to the Authority for Advance Rulings the power to determine whether a proposed arrangement by any resident or non resident is an impermissible avoidance arrangement under domestic anti avoidance provisions and adjusts the definition of &quot;applicant&quot; to include persons applying for that determination, while omitting and modifying certain existing sub clauses and providing distinct commencement effects.</description>
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      <description>The amendment adds to the Authority for Advance Rulings the power to determine whether a proposed arrangement by any resident or non resident is an impermissible avoidance arrangement under domestic anti avoidance provisions and adjusts the definition of &quot;applicant&quot; to include persons applying for that determination, while omitting and modifying certain existing sub clauses and providing distinct commencement effects.</description>
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