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Jan 6, 26, 12:59 PM
text (c) "Chairman" means the Chairman of the Settlement Commission; (d) "income-tax...authority" means an...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245A Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091391 2025-11-01 245B Income-tax Settlement Commission Content Income-tax...shall...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245B Year: 2025 -
Jan 6, 26, 12:59 PM
245C Content Procedure on receipt of an application under section 245C Procedure...application was allowed to be proceeded with by the Settlement Commission and the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245D Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091406 2025-11-01 245J Recovery of sums due under order of settlement...Content Recovery of sums due under order of settlement Recovery...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245J Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091404 2025-11-01 245HAA Credit for tax paid in case of abatement of...for tax paid in case of abatement of proceedings . 245HAA...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245HAA Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091393 2025-11-01 245BB Vice-Chairman to act as Chairman or to discharge...his functions in certain circumstances Content Vice-Chairman to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245BB Year: 2025 -
Jan 6, 26, 12:59 PM
referred to in this sub-section shall be excluded: Provided further that the income-tax...held or evidence recorded by the Assessing Officer, or as...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245M Year: 2025 -
Jan 6, 26, 12:59 PM
this Chapter, it shall have all the powers which are vested in an income-tax authority...under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245F Year: 2025 -
Jan 6, 26, 12:59 PM
this Act or under the Indian Penal Code (45 of 1860) or under any other Central...the Indian Penal Code (45 of 1860) or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245H Year: 2025 -
Jan 6, 26, 12:59 PM
has been derived, the additional amount of income-tax payable on such income and..., which would have been paid...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245C Year: 2025 -
Jan 6, 26, 12:59 PM
Settlement Commission abates, the Assessing Officer, or, as the case may be, any other income-tax...(2), the Assessing Officer, or, as the case may...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245HA Year: 2025 -
Jan 6, 26, 12:59 PM
to reopen any proceeding connected with the case but which has been completed under...this Act by any...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245E Year: 2025 -
Jan 6, 26, 12:59 PM
person shall be entitled to inspect, or obtain copies of, any reports made by any income-tax...prescribed fee : Provided that, for the purpose of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245G Year: 2025 -
Jan 6, 26, 12:59 PM
) Where— Item number Spacer Provision text (i) an order of settlement passed under...; or (ii) after the passing of an order of settlement...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245K Year: 2025 -
Jan 6, 26, 12:59 PM
Every order of settlement passed under sub-section (4) of section 245D shall be conclusive...shall, save as otherwise provided in this Chapter, be reopened in any...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245-I Year: 2025 -
Jan 6, 26, 12:59 PM
section 281B is pending immediately before an application is made under section...245C, an order under this sub-section shall continue such...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245DD Year: 2025 -
Jan 6, 26, 12:59 PM
Any proceeding under this Chapter before the Settlement Commission shall be deemed
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245L Year: 2025 -
Jan 6, 26, 12:59 PM
one of the remaining two persons, the senior among the remaining persons shall act
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245BA Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091390 2025-11-01 245AA Interim Boards for Settlement Content Interim Boards for Settlement Interim Boards for Settlement. 245AA. (1) The Central Government shall constitute one or more...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245AA Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091394 2025-11-01 245BC Power of Chairman to transfer cases from one Bench to another Content Power of Chairman to transfer cases from one Bench to another Power of Chairman to transfer...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245BC Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091395 2025-11-01 245BD Decision to be by majority Content Decision to be by majority Decision to be by majority. 245BD. If the Members of a Bench differ in opinion on any point, the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245BD Year: 2025 -
Jun 4, 26, 6:15 PM
authority" means an income-tax authority specified in section 116; (...as under : ...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245A Year: 1997 -
Jun 4, 26, 6:15 PM
has been derived, the additional amount of income-tax payable on such income and...and ( b) the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245C Year: 1997 -
Jun 4, 26, 6:15 PM
Substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f...Substituted...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245D Year: 1997 -
Jun 4, 26, 6:15 PM
Chapter, it shall have all the powers which are vested in an income-tax authority...under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245F Year: 1997 -
Jun 4, 26, 6:15 PM
this Act by any income-tax authority before the application under section 245C...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245E Year: 1997 -
Jun 4, 26, 6:15 PM
of opinion that any person who made an application for settlement under...Substituted for "Income-tax" by the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245HA Year: 1997 -
Jun 4, 26, 6:15 PM
CMS 1.0 102120000000014822 2025-11-01 245M [OMITTED BY THE FINANCE ACT, 1987, W.E.F...no such assessee shall be entitled to make an application in a case where the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245M Year: 1997 -
Jun 4, 26, 6:15 PM
CMS 1.0 102120000000014819 2025-11-01 245J Recovery of sums due under order of settlement...[] Recovery of sums due under order of settlement...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245J Year: 1997 -
Jun 4, 26, 6:15 PM
CMS 1.0 102120000000014806 2025-11-01 245B Income-tax Settlement Commission []...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245B Year: 1997 -
Jun 4, 26, 6:15 PM
this Act or under the Indian Penal Code (45 of 1860) or under any other Central...imposition of any penalty...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245H Year: 1997 -
Jun 4, 26, 6:15 PM
Where,— ( i) an order of settlement passed under sub-section (...Inserted by the Finance Act, 1987, w.e.f. 1-6-1987. ...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245K Year: 1997 -
Jun 4, 26, 6:15 PM
person shall be entitled to inspect, or obtain copies of, any reports made by any income-tax...prescribed fee : Provided that, for the purpose of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245G Year: 1997 -
Jun 4, 26, 6:15 PM
Every order of settlement passed under sub-section (4) of section 245D shall be conclusive...shall, save as otherwise provided in this Chapter, be reopened in any...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245-I Year: 1997 -
Jun 4, 26, 6:15 PM
Inserted by the Finance Act, 1987, w.e.f. 1-6-1987. 91....For notification specifying Principal Bench, see Taxmann’s Master Guide to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245BA Year: 1997 -
Jun 4, 26, 6:15 PM
section 281B is pending immediately before an application is made under section...245C, an order under this sub-section shall continue such...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245DD Year: 1997 -
Jun 4, 26, 6:20 PM
authority" means an income-tax authority specified in section 116; (e) "Member"...is made; (b)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245A Year: 1987 -
Jun 4, 26, 6:17 PM
connection with such assessment or reassessment, which may be pending before an income-tax...authority" means an...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245A Year: 1988 -
Jun 4, 26, 6:08 PM
connection with such assessment or reassessment, which may by pending before an income-tax...authority" means an...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245A Year: 1991 -
Jun 4, 26, 6:12 PM
connection with such assessment or reassessment, which may be pending before an income-tax...authority" means an...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245A Year: 1995
