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....lation to the tax liability of a resident applicant, arising out of a transaction which has been undertaken or is proposed to be undertaken by such applicant;] and such determination shall include the determination of any question of law or of fact specified in the application; (iii) a determination or decision by the Authority in respect of an issue relating to computation of total income which is pending before any income-tax authority or the Appellate Tribunal and such determination or decision shall include the determination or decision of any question of law or of fact relating to such computation of total income specified in the application : (iv) ^8[****] ^9[(iv) a determination or decision by....

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....2.) (C) an applicant as defined in clause (c) of section 23A of the Central Excise Act, 1944; (1 of 1944.) (D) an applicant as defined in clause (b) of section 96A of the Finance Act, 1994;'. (32 of 1994.)]] (c) "application" means an application made to the Authority ^19[or the Board for Advance Rulings] under sub-section (1) of section 245Q; ^20[(ca) "Board for Advance Rulings" means the Board for Advance Rulings constituted by the Central Government under section 245-OB;] (d) "Authority" means the Authority for Advance Rulings constituted under section 245-O; (e) "Chairman" means the Chairman of the Authority; ^16[(f) "Member" means a Member of the Authority and includes the ....

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....ance (No. 2) Act, 1998 w.e.f. 01-10-1998 before it was read as,  "(a) "advance ruling" means the determination, by the Authority, of a question of law or fact specified in the application in relation to a transaction which has been undertaken, or is proposed to be undertaken, by the applicant; (b) "applicant" means a non-resident making an application;" 3.  Inserted vide Section 92 of the Finance Act, 2003 w.e.f. 01-06-2000 4.  Substituted vide Section 92 of the Finance Act, 2003 w.e.f. 01-06-2000 before it was read as, "a non-resident"  5.  Inserted vide Section 92 of the Finance Act, 2003 w.e.f. 14-05-2003 6.  Inserted vide Section 91 of ....

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....inance (No. 2) Act, 2014 w.e.f. 01-10-2014 16.  Substituted vide Section 66 of the Finance (No. 2) Act, 2014 w.e.f. 01-10-2014 before it was read as, "(f) "Member" means a Member of the Authority and includes the Chairman." 17.  Substituted vide Section 80 of the Finance Act, 2017 w.e.f. 01-04-2017 before it was read as, "(b) "applicant" means any person who- (i) is a non-resident referred to in sub-clause (i) of clause (a); or (ii) is a resident referred to in sub-clause (ii) of clause (a); or ^15[(iia) is a resident referred to in sub-clause (iia) of clause (a) falling within any such class or category of persons as the Central Government may, by notifi....