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 0] [Section 380(b)] [Section 380] [Entire Act] Union of India - Subsection Section 380(b)(iv) in The Income Tax Act, 2025 (iv)is a resident falling within any such class or category of persons as the Central Government may, by notification, specify in this behalf; or