Amendment to Section 245K clarifies that cases returned by the Settlement Commission go back to the Income-tax Officer for procedure. Amendment to Section 245K inserts clause (iii) to treat cases sent back to the Income-tax Officer by the Settlement Commission under section 245HA as ... Summary
Amendment to Section 245K clarifies that cases returned by the Settlement Commission go back to the Income-tax Officer for procedure.
Amendment to Section 245K inserts clause (iii) to treat cases sent back to the Income-tax Officer by the Settlement Commission under section 245HA as falling within the provision and adds the word "or" at the end of clause (ii), effective from the stated commencement date.
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