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of <h1>Income-tax Act Amended: Interim Board Takes Over Settlement Commission Powers Under Section 245DD from Feb 1, 2021.</h1> Section 245DD of the Income-tax Act is amended to transfer the powers of the Settlement Commission to an Interim Board, effective from February 1, 2021. This change is part of a broader amendment affecting sections 245DD, 245F, 245G, and 245H, where the Interim Board will assume the roles and responsibilities previously held by the Settlement Commission. These amendments are applied retroactively from February 1, 2021, ensuring that all provisions relevant to the Settlement Commission now apply to the Interim Board.
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