March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245M : Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission245M. [Omitted by the Finance Act, 1987, w.e.f. 1-6-1987.]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245L : Proceedings before Settlement Commission to be judicial proceedings245L. Any proceeding under this Chapter before the Settlement Commission shall be deemed to be […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245K : Bar on subsequent application for settlement245K. (1) Where— (i) an order of settlement passed under sub-section (4) of section 245D […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245J : Recovery of sums due under order of settlement245J. Any sum specified in an order of settlement passed under sub-section (4) of section […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245I : Order of settlement to be conclusive245-I. Every order of settlement passed under sub-section (4) of section 245D shall be conclusive […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245HAA : Credit for tax paid in case of abatement of proceedings245HAA. Where an application made under section 245C on or after the 1st day of […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245HA : Abatement of proceeding before Settlement Commission245HA. (1) Where— (i) an application made under section 245C on or after the 1st […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245H : Power of Settlement Commission to grant immunity from prosecution and penalty245H. (1) The Settlement Commission may, if it is satisfied that any person who made […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245G : Inspection, etc., of reports245G. 4No person shall be entitled to inspect, or obtain copies of, any reports made […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245F : Powers and procedure of Settlement Commission245F. (1) In addition to the powers conferred on the Settlement Commission under this Chapter, […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245E : Power of Settlement Commission to reopen completed proceedings245E. If the Settlement Commission is of the opinion (the reasons for such opinion to […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245DD : Power of Settlement Commission to order provisional attachment to protect revenue245DD. (1) Where, during the pendency of any proceeding before it, the Settlement Commission is […]