Interpretation.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a non-resident applicant; or (ii) a determination by the Board for Advance Rulings in relation to the tax liability of a non-resident arising out of a transaction which has been undertaken or is proposed to be undertaken by a resident applicant with such non-resident; or (iii) a determination by the Board for Advance Rulings in relation to the tax liability of a resident applican....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n-resident, is an impermissible avoidance arrangement as referred to in Chapter XI or not; (b) "applicant" means any person who- (i) is a non-resident referred to in clause (a)(i); or (ii) is a resident referred to in clause (a)(ii); or (iii) is a resident referred to in clause (a)(iii) falling within any such class or category of persons as the Central Governme....