Clause 45 - Amendment of section 245R - Finance Bill, 2013

Amendment of section 245R 45. In section 245R of the Income-tax Act, in sub-section (2), in the proviso, in clause (iii), (a) the words, brackets, figures and letters or in the case of an applicant falling in sub-clause (iiia) of clause (b) of section 245N shall be omitted; (b) after the words, brackets, letters and figures clause (b) of section 245N , the words, brackets, figures and letters or in the case of an applicant falling in sub-clause(iiia) of clause (b) of section 245N shall be inserted with effect from the 1st day of April, 2015.