- In section 245HA of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 2015, -(A)after clause (iii), the following clause shall be inserted, namely: -"(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";(B)in the Explanation, after clause (c), the following clause shall be inserted, namely: -"(ca) in respect of an application referred to clause (iiia), the day on which the order under sub-section (4) of section 245D was passed not providing for the terms of settlement;".
