Resident firm specified as class of person for the purpose of Advance Ruling

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Full Text of the Document

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.... (E).- In exercise of the powers conferred by sub-clause (iii) of clause (b) of section 96A of the Finance Act, 1994 (32 of 1994), the Central Government hereby specifies "resident firm" as class of persons for the purposes of the said sub-clause. Explanation. - For the purposes of this notification,- (a) "firm" shall have the meaning assigned to it in section 4 of the Indian Partnership Act, 19....