Amendment of section 245N

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..... , 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 .....

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..... ify 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 .....

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