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    <title>Amendment of Chapter XIX-B</title>
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    <description>Amendments broaden advance ruling to cover determinations for non-resident transactions and decisions on assessments pending for resident applicants; redefine applicant to include non-residents and notified classes of residents making specified applications; insert an exclusion in the procedural proviso for resident applicants; and add a provision preventing income-tax authorities and appellate tribunals from deciding issues that are the subject of a resident applicant&#039;s specified advance ruling application.</description>
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