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

Union of India - Subsection

Section 245D(10) in The Income Tax Act, 1961

(10)On and from the 1st day of February, 2021, the provisions of sub-sections (6A) and (7) shall have effect as if for the words "Settlement Commission", the words "Settlement Commission or Interim Board of Settlement" had been substituted.