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Section - 245 (Income Tax Act)

Set off of refunds against tax remaining payable

Section - 245AA (Income Tax Act)

Interim Boards for Settlement

Section - 245B (Income Tax Act)

Income-tax Settlement Commission

Section - 245BA (Income Tax Act)

Jurisdiction and powers of Settlement Commission

Section - 245BB (Income Tax Act)

Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances

Section - 245BC (Income Tax Act)

Power of Chairman to transfer cases from one Bench to another

Section - 245BD (Income Tax Act)

Decision to be by majority

Section - 245C (Income Tax Act)

Application for settlement of cases

Section - 245D (Income Tax Act)

Procedure on receipt of an application under section 245C

Section - 245DD (Income Tax Act)

Power of Settlement Commission to order provisional attachment to protect revenue

Section - 245E (Income Tax Act)

Power of Settlement Commission to reopen completed proceedings

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