- In section 245R of the Income-tax Act, in sub-section (2), in the proviso, in clause (iii),-(a)the words, brackets, figures and letters "or in the case of an applicant falling in sub-clause (iii) of clause (b) of section 245N" shall be omitted;(b)after the words, brackets, letters and figures "clause (b) of section 245N", the words, brackets, figures and letters "or in the case of an applicant falling in sub-clause (iii) of clause (b) of section 245N" shall be inserted with effect from the 1 st day of April, 2015.
