Section – 245M : Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission Published by Law@HostBooks at March 6, 2018 Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961 Tags 245M. [Omitted by the Finance Act, 1987, w.e.f. 1-6-1987.] Share Law@HostBooks