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          <h1>Finance Bill 2021 amends Section 245B of Income-tax Act; Settlement Commission ceases operations from Feb 1, 2021.</h1> Clause 56 of the Finance Bill, 2021 amends section 245B of the Income-tax Act to state that the Income-tax Settlement Commission will cease operations starting February 1, 2021. This amendment is applied retrospectively from the same date.

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