(A)any person who-(I)is a non-resident referred to in sub-clause (i) of clause (a); or(II)is a resident referred to in sub-clause (ii) of clause (a); or(III)is a resident referred to in sub-clause (iia) of clause (a) falling within any such class or category of persons as the Central Government may, by notification in the Official Gazette, specify; or(IV)is a resident falling within any such class or category of persons as the Central Government may, by notification in the Official Gazette, specify in this behalf; or(V)is referred to in sub-clause (iv) of clause (a), and makes an application under sub-section (1) of section 245Q;
