Amendment of section 245B
Amendment of section 245B.
64. In section 245B of the Income-tax Act, in sub-section (1), the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of February, 2021, namely:—
"Provided that the Income-tax Settlement Commission so constituted shall cease to operate on or after the 1st day of February, 2021.".