Income-tax Act, 1961
Section - 245HA - Abatement of proceeding before Settlement Commission
Abatement of proceeding before Settlement Commission.245HA. (1) Where-
| (i) | - | an application made under section 245C on or after the 1st day of June, 2007 has been rejected under sub-section (1) of section 245D; or |
| (ii) | - | an application made under section 245C has not been allowed to be proceeded with under sub-section (2A) or further proceeded with under sub-section (2D) of section 245D; or |
| (iii) | - | an application made under section 245C has been declared as invalid under sub-section (2C) of section 245D; or |
| (iiia) | - | in respect of any application made under section 245C, an order under sub-section (4) of section 245D has been passed not providing for the terms of settlement; or |
| (iv) | - | Google Play store
24 October 2026
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