Home / 
Insertion of new section 245AA.
X X X X Extracts X X X X
X X X X Extracts X X X X
....g section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of February, 2021, namely:-- Interim Boards for Settlement. "245AA. (1) The Central Government sh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the majority.". - Clause 55 of the Bill seeks to insert a new section 245AA of the Income-tax Act so as to provide for constitution of one or more Interim Board for settlement of pending applica....