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 […]
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 […]