Amendment of section 23A

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.... (a) for clause (c), the following clause shall be substituted, namely: ' (c) "applicant" means- (i) (a) a non-resident setting up a joint venture in India in collaboration with a non residen....

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....gory of persons, as the Central Government may, by notification in the Official Gazette, specify in this behalf, and which or who, as the case may be, makes application for advance ruling under sub....