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        F. Acts / Amendment Acts

        Section 69 - Amendment of section 245DD.

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

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        Settlement Commission powers transferred to Interim Board, with section 245DD applying mutatis mutandis and effect from commencement. The amendment inserts a sub section providing that, from the specified commencement date, the power of the Settlement Commission shall be exercised by the Interim Board and that the provisions governing the Settlement Commission shall apply to the Interim Board mutatis mutandis.
                          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.

                                Settlement Commission powers transferred to Interim Board, with section 245DD applying mutatis mutandis and effect from commencement.

                                The amendment inserts a sub section providing that, from the specified commencement date, the power of the Settlement Commission shall be exercised by the Interim Board and that the provisions governing the Settlement Commission shall apply to the Interim Board mutatis mutandis.


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