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 […]
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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 […]
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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 […]
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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 […]
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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 […]
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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 […]
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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 […]
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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, […]
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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 […]
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