March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245D : Procedure on receipt of an application under section 245C245D. (1) On receipt of an application under section 245C, the Settlement Commission shall, within […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245C : Application for settlement of cases98245C. (1) An assessee may, at any stage of a case relating to him, make […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245BD : Decision to be by majority245BD. If the Members of a Bench differ in opinion on any point, the point shall […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245BC : Power of Chairman to transfer cases from one Bench to another245BC. On the application of the assessee or the Principal Chief Commissioner or Chief Commissioner […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245BB : Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances245BB. (1) In the event of the occurrence of any vacancy in the office of […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245BA : Jurisdiction and powers of Settlement Commission245BA. (1) Subject to the other provisions of this Chapter, the jurisdiction, powers and authority […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245B : Income-tax Settlement Commission245B. (1) The Central Government shall constitute a Commission to be called the Income-tax Settlement […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245A : Definitions245A. In this Chapter, unless the context otherwise requires,— (a) “Bench” means a Bench of […]