Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 245AA] [Entire Act] Union of India - Subsection Section 245AA(1) in The Income Tax Act, 1961 (1)The Central Government shall constitute one or more Interim Boards for Settlement, as may be necessary, for the settlement of pending applications.