March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245M : Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission

245M. [Omitted by the Finance Act, 1987, w.e.f. 1-6-1987.]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245L : Proceedings before Settlement Commission to be judicial proceedings

245L. Any proceeding under this Chapter before the Settlement Commission shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245K : Bar on subsequent application for settlement

245K. (1) Where— (i) an order of settlement passed under sub-section (4) of section 245D provides for the imposition of a penalty on the person who made the application under […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245J : Recovery of sums due under order of settlement

245J. Any sum specified in an order of settlement passed under sub-section (4) of section 245D may, subject to such conditions, if any, as may be specified therein, be recovered, […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245I : Order of settlement to be conclusive

245-I. Every order of settlement passed under sub-section (4) of section 245D shall be conclusive as to the matters stated therein and no matter covered by such order shall, save […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245HAA : Credit for tax paid in case of abatement of proceedings

245HAA. Where an application made under section 245C on or after the 1st day of June, 2007, is rejected under sub-section (1) of section 245D, or any other application made […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245HA : Abatement of proceeding before Settlement Commission

245HA. (1) Where— (i) an application made under section 245C on or after the 1st day of June, 2007 has been rejected under sub-section (1) of section 245D; or (ii) […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245H : Power of Settlement Commission to grant immunity from prosecution and penalty

245H. (1) The Settlement Commission may, if it is satisfied that any person who made the application for settlement under section 245C has co-operated with the Settlement Commission in the […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245G : Inspection, etc., of reports

245G. 4No person shall be entitled to inspect, or obtain copies of, any reports made by any income-tax authority to the Settlement Commission; but the Settlement Commission may, in its […]
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