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
|
245BD Decision to be by majority
|
245C Application for settlement of cases
|
245D Procedure on receipt of an application under section 245C
|
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
|
245G Inspection, etc., of reports
|
245H Power of Settlement Commission to grant immunity from prosecution and penalty
|
245HA Abatement of proceeding before Settlement Commission
|
245HAA Credit for tax paid in case of abatement of proceedings
|
245I Order of settlement to be conclusive
|
245J Recovery of sums due under order of settlement
|
245K Bar on subsequent application for settlement
|
245L Proceedings before Settlement Commission to be judicial proceedings
|
245M Option to withdraw pending application.
|
245AA Interim Boards for Settlement.
|