https://www.taxtmi.com/notifications?id=117368 The notification specifies resident firm as a class of persons eligible for customs advance rulings and defines "firm" to include limited liability partnerships (including those without corporate partners), sole proprietorships, and One Person Companies. "Sole proprietorship" is treated as an individual engaging in the relevant activity for advance-ruling purposes, "One Person Company" adopts its statutory meaning, and "resident" for firms is determined by the income-tax residency definition as applicable to firms. en-us Sun, 01 Mar 2015 00:00:00 +0530 Fri, 18 Dec 2015 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=117368 The notification specifies resident firm as a class of persons eligible for customs advance rulings and defines "firm" to include limited liability partnerships (including those without corporate partners), sole proprietorships, and One Person Companies. "Sole proprietorship" is treated as an individual engaging in the relevant activity for advance-ruling purposes, "One Person Company" adopts its statutory meaning, and "resident" for firms is determined by the income-tax residency definition as applicable to firms. Notifications Customs Sun, 01 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/notifications?id=117368