March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245BD : Decision to be by majority

245BD. If the Members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245BC : Power of Chairman to transfer cases from one Bench to another

245BC. On the application of the assessee or the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and after notice to them, and after hearing such of […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245BB : Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances

245BB. (1) In the event of the occurrence of any vacancy in the office of the Chairman by reason of his death, resignation or otherwise, the Vice-Chairman or, as the […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245BA : Jurisdiction and powers of Settlement Commission

245BA. (1) Subject to the other provisions of this Chapter, the jurisdiction, powers and authority of the Settlement Commission may be exercised by Benches thereof. (2) Subject to the other […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245B : Income-tax Settlement Commission

245B. (1) The Central Government shall constitute a Commission to be called the Income-tax Settlement Commission for the settlement of cases under this Chapter. (2) The Settlement Commission shall consist […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245A : Definitions

245A. In this Chapter, unless the context otherwise requires,— (a) “Bench” means a Bench of the Settlement Commission; (b) “case” means any proceeding for assessment under this Act, of any […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245 : Set off of refunds against tax remaining payable

245. Where under any of the provisions of this Act, a refund is found to be due to any person, the Assessing Officer, Deputy Commissioner (Appeals), Commissioner (Appeals) or Principal Chief […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 244A : Interest on refunds

244A. (1) Where refund of any amount becomes due to the assessee under this Act, he shall, subject to the provisions of this section, be entitled to receive, in addition […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 244 : Interest on refund where no claim is needed

90244. (1) Where a refund is due to the assessee in pursuance of an order referred to in section 240 and the Assessing Officer does not grant the refund within […]
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