As per section 245N(a)(iv), advance ruling means determination or decision by the Authority for Advance Rulings (AAR) whether an arrangement, which is proposed to be undertaken by a person is an impermissible avoidance arrangement as referred to in Chapter X-A or not. For making an application in this regard, the applicant has to be a resident or non resident?
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Sec 245N(a)(iv)
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For the purpose of seeking an advance ruling under Section 245N(a)(iv) regarding impermissible avoidance arrangements, the applicant can be either a resident or a non-resident.
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