Amendment of section 245N.

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..... 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 .....

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..... an applicant as in section 28E of the Customs Act, 1962, section 23A of the Central Excise Act, 1944 and section 96A of the Finance Act, 1994. This amendment will take effect from 1st April, 2017. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - .....

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