Non-application of section 245V: the procedure provision ceases to apply after notified date, effective from April. A proviso is inserted so that the Income-tax Act provision governing the procedure of the Authority shall not apply on or after a date appointed by the Central Government by notification in the Official Gazette, creating an express mechanism for non-application by notification; the amendment is stated to take effect from 1st April, 2021.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non-application of section 245V: the procedure provision ceases to apply after notified date, effective from April.
A proviso is inserted so that the Income-tax Act provision governing the procedure of the Authority shall not apply on or after a date appointed by the Central Government by notification in the Official Gazette, creating an express mechanism for non-application by notification; the amendment is stated to take effect from 1st April, 2021.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.