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 144B(9)] [Section 144B] [Entire Act] Union of India - Subsection Section 144B(9)(m) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (m)"eligible assessee" shall have the same meaning as assigned to in clause (b) of sub-section (15) of section 144C;