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IndiaCode Laws
Section80
The Finance Act, 2017

Amendment of section 245N

In force As on 10 Oct 2026

Ministry Finance Enacted 17 Apr 2017 Cited by 3 provisions

Section 80 of the Finance Act, 2017 deals with amendment of section 245N. 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); The Act was enacted on 17 Apr 2017.

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);'.
Section 80, The Finance Act, 2017.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Central Excise Act s. 23A Definitions
  2. Income-tax Act s. 245N Definitions

Referred to by 3

  1. s. 32 Substitution of new section for section 79
  2. s. 36 Amendment of section 80-IAC
  3. s. 37 Amendment of section 80-IBA

Questions about Section 80

What does Section 80 of the Finance Act deal with?

Section 80 of the Finance Act is headed "Amendment of section 245N". 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);

How do I find court cases under Section 80 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2017 80, section 80 Finance Act 2017, section 80 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 80 of the Finance Act, and has it changed?

Its own text turns on Central Excise Act 23A (Definitions), Income-tax Act 245N (Definitions), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.

When was Section 80 of the Finance Act enacted?

Section 80 of the Finance Act, cited as Finance Act 2017 80, was enacted on 17 Apr 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.