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        F. Acts / Amendment Acts

        Section 67 - Amendment of section 245C.

        Finance Act, 2021
        Chapter III
        DIRECT TAXES - Income-tax

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        Prohibition on new applications under section 245C bars filing of applications under that provision after the effective date. The Finance Act, 2021 inserts a sub section into section 245C, deemed effective from 1 February 2021, stating No application shall be made under this section on or after the 1st day of February, 2021, thereby prohibiting any application under section 245C on or after that date.
                          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.

                                Prohibition on new applications under section 245C bars filing of applications under that provision after the effective date.

                                The Finance Act, 2021 inserts a sub section into section 245C, deemed effective from 1 February 2021, stating No application shall be made under this section on or after the 1st day of February, 2021, thereby prohibiting any application under section 245C on or after that date.


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