Amendment of section 23A

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.... (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 resident or a resident; or ....

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....entral 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-section(1) of section 23C....