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[Cites 0, Cited by 6] [Section 245D] [Entire Act]

Union of India - Subsection

Section 245D(5) in The Income Tax Act, 1961

(5)Subject to the provisions of section 245BA, the materials brought on record before the Settlement Commission shall be considered by the Members of the concerned Bench before passing any order under sub-section (4) and, in relation to the passing of such order, the provisions of section 245BD shall apply.