Interpretation.

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.... (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 applicant, arising out of a transactio....

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....issible 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 Government may, by notification, speci....