Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 380] [Entire Act]

Union of India - Subsection

Section 380(b) in The Income Tax Act, 2025

(b)"applicant" means any person who—
(i)is a non-resident referred to in clause (a)(i); or
(ii)is a resident referred to in clause (a)(ii); or
(iii)is a resident referred to in clause (a)(iii) falling within any such class or category of persons as the Central Government may, by notification, specify; or
(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
(v)is referred to in clause (a)(v), and makes an application under section 383(1);