Definitions
1CHAPTER XIX-A
SETTLEMENT OF CASES
2[Definitions.
245A. In this Chapter, unless the context otherwise requires,—
(a) "case" means any proceeding under the Indian Income-tax Act, 1922 (11 of 1922), or under this Act for or in connection with the assessment or reassessment of any person in respect of any year or years which may be pending before an income-tax authority on the date on which an application under sub-section (1) of section 245C is made ;
(b) "income-tax authority" means a Director of Inspection, a Commissioner 1[, a Commissioner (Appeals)], an Appellate Assistant Commissioner, an Inspecting Assistant Commissioner or an Income-tax Officer.]
1. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
2. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. The Chapter consists of sections 245 A to 245M.
[As amended by the Finance Act, 1980 and the Finance (No. 2) Act, 1980]