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 245N] [Entire Act] Union of India - Subsection Section 245N(D) in The Income Tax Act, 1961 (D)an applicant as defined in clause (b) of section 96A of the Finance Act, 1994 (32 of 1994);]