https://www.taxtmi.com/acts?id=49692 Amendment substitutes clauses (a) and (b) of section 245N to redefine advance ruling to include determinations by the Authority on transactions by non-resident applicants or by residents with non-residents, and determinations or decisions on issues relating to computation of total income pending before any income-tax authority or the Appellate Tribunal, including questions of law or fact specified in the application. It redefines applicant to include those non-residents and residents so described, residents of classes notified by the Central Government, and persons making an application under the advance-ruling application provision. en-us Mon, 24 Feb 2025 15:29:38 +0530 Mon, 24 Feb 2025 15:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49692 Amendment substitutes clauses (a) and (b) of section 245N to redefine advance ruling to include determinations by the Authority on transactions by non-resident applicants or by residents with non-residents, and determinations or decisions on issues relating to computation of total income pending before any income-tax authority or the Appellate Tribunal, including questions of law or fact specified in the application. It redefines applicant to include those non-residents and residents so described, residents of classes notified by the Central Government, and persons making an application under the advance-ruling application provision. Act-Rules F. Acts / Amendment Acts Mon, 24 Feb 2025 15:29:38 +0530 https://www.taxtmi.com/acts?id=49692