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Section 245A – Income Tax Act, 1961

Income Tax Act, 1961



Section 245A. DEFINITIONS.



In this Chapter, unless the context otherwise requires, – (a) “Bench” means a Bench of the Settlement Commission;


(b) “Case” means any proceeding under this Act for the assessment or reassessment of any person in respect of any year or years, or by way of appeal or revision in connection with such assessment or reassessment, which may be pending before an income-tax authority on the date on which an application under sub-section (1) of section 245C is made :


Provided that where any appeal or application for revision has been preferred after the expiry of the period specified for the filing of such appeal or application for revision under this Act and which has not been admitted, such appeal or revision shall not be deemed to be a proceeding pending within the meaning of this clause;


(c) “Chairman” means the Chairman of the Settlement Commission;


(d) “Income-tax authority” means an income-tax authority specified in section 116;


(e) “Member” means a Member of the Settlement Commission, and includes the Chairman and a Vice-Chairman;


(f) “Settlement Commission” means the Income-tax Settlement Commission constituted under section 245B;


(g) “Vice-Chairman” means a Vice-Chairman of the Settlement Commission.



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Income Tax Act, 1961 


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