# The Finance Act, 2017, Section 80: Amendment of section 245N

- Act: The Finance Act, 2017
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2017/section/80/

## Text

Amendment of section 245N. 80. 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 (52 of 1962); (C) | an applicant as defined in clause (c) of section 23A of the Central Excise Act, 1944 (1 of 1944); (D) | an applicant as defined in clause (b) of section 96A of the Finance Act, 1994 (32 of 1994);'.

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