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    <title>Central Government specifies following class of persons as applicants for the purpose of Chapter XIX-B</title>
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    <description>Specification of classes of applicants for Chapter XIX-B: a public sector company qualifies as an applicant; and a person seeking an advance ruling on the tax liability of a non-resident arising from a transaction undertaken or proposed by that person with another non-resident also qualifies. The notification operates from its publication in the Official Gazette.</description>
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