Seeks to notify "resident firm" as class of persons for the purposes of section 28E of the Customs Act, 1962 so as to extend the scheme of Advance Ruling to Resident Firm.- Reg.

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....S.Misc.02/2015-Appg. Main Dated: 09.04.2015 PUBLIC NOTICE NO. 73/2015 Sub: Seeks to notify "resident firm" as class of persons for the purposes of section 28E of the Customs Act, 1962 so as to extend the scheme of Advance Ruling to Resident Firm.- Reg. Government of India, Ministry of Finance, Department of Revenue, New Delhi, Notification No. 27/2015-Customs (N.T) dated 01.03.2015 i....

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....tion, - (a) "firm" shall have the meaning assigned to it in section 4 of the Indian Partnership Act, 1932 (9 of 1932), and includes- (i) the limited liability partnership as defined in clause (n) of sub-section (1) of the section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009); or (ii) limited liability partnership which has no company as its partner; or (iii) the so....