March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXB - Advance rulings Income-tax Act 1961Section – 245P : Vacancies, etc., not to invalidate proceedings245P. No proceeding before, or pronouncement of advance ruling by, the Authority shall be questioned […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXB - Advance rulings Income-tax Act 1961Section – 245O : Authority for Advance Rulings245-O. (1) The Central Government shall constitute an Authority for giving advance rulings, to be […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXB - Advance rulings Income-tax Act 1961Section – 245N : Definitions245N. In this Chapter, unless the context otherwise requires,— (a) “advance ruling” means— (i) a […]
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 […]