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 24] [Section 245C] [Entire Act] Union of India - Subsection Section 245C(3) in The Income Tax Act, 1961 (3)An application made under sub-section (1) shall not be allowed to be withdrawn by the applicant.