Definitions of Interim Board and pending application clarify eligibility in the tax settlement framework. Amendment inserts definitions into section 245A for Chapter XIX-A: Interim Board to mean the Interim Board for Settlement under section 245AA; Member of the Interim Board as a Member of that Interim Board; and pending application as an application under section 245C not declared invalid under subsection (2C) of section 245D and with no order under subsection (4) of section 245D issued before the relevant cut-off. These definitions apply for Chapter XIX-A and take retrospective effect.
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Provisions expressly mentioned in the judgment/order text.
Definitions of Interim Board and pending application clarify eligibility in the tax settlement framework.
Amendment inserts definitions into section 245A for Chapter XIX-A: Interim Board to mean the Interim Board for Settlement under section 245AA; Member of the Interim Board as a Member of that Interim Board; and pending application as an application under section 245C not declared invalid under subsection (2C) of section 245D and with no order under subsection (4) of section 245D issued before the relevant cut-off. These definitions apply for Chapter XIX-A and take retrospective effect.
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