Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Section 245A Amended: New Definition of 'Case' for Assessments and Appeals Effective October 1, 1984</h1> Section 245A of the Income-tax Act, 1961, is amended by substituting clause (a) with a new definition of 'case.' Effective from October 1, 1984, 'case' refers to any proceeding under the Act for the assessment or reassessment of any person for any year, or through appeal or revision related to such assessment or reassessment, pending before an income-tax authority when an application under section 245C(2) is made.