Which of the following persons is not eligible to seek advance ruling ?

CS Executive · Tax Laws and Practice · PYQS · June 2017
Which of the following persons is not eligible to seek advance ruling ?
(A) Non resident
(B) Resident having transaction with non-resident
(C) A resident in respect of impermissible avoidance agreement
(D) Resident having transaction with not ordinarily resident

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: International Taxation

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