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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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245F : Powers and procedure of Settlement Commission

245F. (1) In addition to the powers conferred on the Settlement Commission under this Chapter, it shall have all the powers which are vested in an income-tax authority under this […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245E : Power of Settlement Commission to reopen completed proceedings

245E. If the Settlement Commission is of the opinion (the reasons for such opinion to be recorded by it in writing) that, for the proper disposal of the case pending […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245DD : Power of Settlement Commission to order provisional attachment to protect revenue

245DD. (1) Where, during the pendency of any proceeding before it, the Settlement Commission is of the opinion that for the purpose of protecting the interests of the revenue it […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245D : Procedure on receipt of an application under section 245C

245D. (1) On receipt of an application under section 245C, the Settlement Commission shall, within seven days from the date of receipt of the application, issue a notice to the […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245C : Application for settlement of cases

98245C. (1) An assessee may, at any stage of a case relating to him, make an application in such form and in such manner as may be prescribed, and containing […]
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