Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 10] [Section 245HA(1)] [Section 245HA] [Entire Act] Union of India - Subsection Section 245HA(1)(ii) in The Income Tax Act, 1961 (ii)an application made under section 245-C has not been allowed to be proceeded with under sub-section (2-A) or further proceeded with under sub-section (2-D) of section 245-D; or