Income-tax Act, 1961
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. 245-I. 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. SECTIONS