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[Cites 0, Cited by 7] [Section 245H] [Entire Act]

Union of India - Subsection

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

(1A)An immunity granted to a person under sub-section (1) shall stand withdrawn if such person fails to pay any sum specified in the order of settlement passed under sub-section (4) of section 245D within the time specified in such order or within such further time as may be allowed by the Settlement Commission, or fails to comply with any other condition subject to which the immunity was granted and thereupon the provisions of this Act shall apply as if such immunity had not been granted.