- In section 245N of the Income-tax Act, for clause (b), the following clause shall be substituted, namely:-`(b) "applicant" means-(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;(B)an applicant as defined in clause (c) of section 28E of the Customs Act, 1962;(C)an applicant as defined in clause (c) of section 23A of the Central Excise Act, 1944;(D)an applicant as defined in clause (b) of section 96A of the Finance Act, 1994;'.
