Amendment of section 245BA
Section 65 of the Finance Act, 1991 deals with amendment of section 245BA. Amendment of section 245BA. 65. In section 245BA of the Income-tax Act, with effect from the 1st day of October, 1991,— (a) after sub-section (5), the following sub-section shall be inserted, namely: — " (5A) Notwithstanding anything contained in the foregoing provisions of this section, the Chairma
Amendment of section 245BA.
65. In section 245BA of the Income-tax Act, with effect from the 1st day of October, 1991,—
(a) after sub-section (5), the following sub-section shall be inserted, namely: —
" (5A) Notwithstanding anything contained in the foregoing provisions of this section, the Chairman may, for the disposal of any particular case, constitute a Special Bench consisting of more than three Members.";
(b) in sub-section (6), the following shall be inserted at the end, namely: —
"and the Special Bench shall sit at a place to be fixed by the Chairman ".
[Finance (No.
2) Act, 1991]
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Section 65, The Finance Act, 1991 (Act 49 of 1991).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 65
What does Section 65 of the Finance Act deal with?
Section 65 of the Finance Act is headed "Amendment of section 245BA". Amendment of section 245BA. 65. In section 245BA of the Income-tax Act, with effect from the 1st day of October, 1991,— (a) after sub-section (5), the following sub-section shall be inserted, namely: — " (5A) Notwithstanding anything contained in the foregoing provisions of this section, the Chairma
How do I find court cases under Section 65 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1991 65, section 65 Finance Act 1991, section 65 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 65 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 245BA (Jurisdiction and powers of Settlement Commission), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 1991 as Act 49 of 1991. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule7022 words
- 2. Income-tax2374 words
- 32. Insertion of new section 80-IA2233 words
- 101. Substitution of new sections for sections 11 to 131889 words
- 5. Amendment of section 101415 words
- 28. Amendment of section 80HHC1101 words
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