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of <h1>Section 245N Amended to Expand 'Applicant' Definition Including Non-Residents and Related Acts</h1> Section 245N of the Income-tax Act has been amended to redefine the term 'applicant.' The revised definition includes various categories of non-residents and residents specified under clause (a), as well as any class or category of persons designated by the Central Government through official notification. Additionally, the term now encompasses applicants as defined under specific provisions of the Customs Act, Central Excise Act, and the Finance Act. This amendment broadens the scope of individuals eligible to make applications under section 245Q, aligning the income tax provisions with related customs and excise laws.
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