March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245Q : Application for advance ruling

245Q. (1) An applicant desirous of obtaining an advance ruling under this Chapter 17[or under Chapter V of the Customs Act, 1962 (52 of 1962) or under Chapter IIIA of […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245P : Vacancies, etc., not to invalidate proceedings

245P. No proceeding before, or pronouncement of advance ruling by, the Authority shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245O : Authority for Advance Rulings

245-O. (1) The Central Government shall constitute an Authority for giving advance rulings, to be known as “Authority for Advance Rulings”. (2) The Authority shall consist of a Chairman and […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245N : Definitions

245N. In this Chapter, unless the context otherwise requires,— (a) “advance ruling” means— (i) a determination by the Authority in relation to a transaction which has been undertaken or is […]
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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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