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<h1>Section 245BA Amended: Chairman Can Form Special Bench with Over 3 Members for Specific Cases, Effective Oct 1, 1991.</h1> Section 245BA of the Income-tax Act is amended to allow the Chairman to constitute a Special Bench with more than three members for specific cases, effective October 1, 1991. Additionally, it is specified that the Special Bench will convene at a location determined by the Chairman. These changes are part of the Finance (No. 2) Act, 1991, under the domain of direct taxes and income-tax legislation.