March 6, 2018

Section – 245B : Income-tax Settlement Commission

245B. (1) The Central Government shall constitute a Commission to be called the Income-tax Settlement Commission for the settlement of cases under this Chapter. (2) The Settlement Commission shall consist […]
March 6, 2018

Section – 245A : Definitions

245A. In this Chapter, unless the context otherwise requires,— (a) “Bench” means a Bench of the Settlement Commission; (b) “case” means any proceeding for assessment under this Act, of any […]

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