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[Cites 0, Cited by 7] [Section 245N] [Entire Act]

Union of India - Subsection

Section 245N(b) in The Income Tax Act, 1961

(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),