245BD Decision to be by majority |
245M [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-6-1987] |
245C Application for settlement of cases |
245D Procedure on receipt of an application under section 245C |
245G Inspection, etc., of reports |
245A Definitions |
245B Income-tax Settlement Commission |
245BA Jurisdiction and powers of Settlement Commission |
245BB Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances |
245BC Power of Chairman to transfer cases from one Bench to another |
245DD Power of Settlement Commission to order provisional attachment to protect revenue |
245E Power of Settlement Commission to reopen completed proceedings |
245F Powers and procedure of Settlement Commission |
245H Power of Settlement Commission to grant immunity from prosecution and penalty |
245HA Abatement of proceeding before Settlement Commission |
245I Order of settlement to be conclusive |
245J Recovery of sums due under order of settlement |
245L Proceedings before Settlement Commission to be judicial proceedings |
245HAA Credit for tax paid in case of abatement of proceedings |
245K Bar on subsequent application for settlement |