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[Cites 0, Cited by 0] [Section 245B] [Entire Act]

Union of India - Subsection

Section 245B(1) in The Income Tax Act, 1961

(1)The Central Government shall constitute a Commission to be called the Income-tax Settlement Commission for the settlement of cases under this Chapter:[Provided that the Income-tax Settlement Commission so constituted shall cease to operate on or after the 1st day of February, 2021.]