Amendment of section 245D

In force Act 22 of 1995 As on 17 Oct 2026

Act 22 of 1995 Ministry Finance

Section 44 of the Finance Act, 1995 deals with amendment of section 245D. Amendment of section 245D. 44. In section 245D of the Income-tax Act, in sub-section (1), for the second proviso, that following proviso shall, be substituted with effect from the 1st day of July, 1995, namely:— "Provided further that the Commissioner shall furnish the report within a period of fort

Amendment of section 245D.
44. In section 245D of the Income-tax Act, in sub-section (1), for the second proviso, that following proviso shall, be substituted with effect from the 1st day of July, 1995, namely:—
"Provided further that the Commissioner shall furnish the report within a period of forty-five days of the receipt of communication from the Settlement Commission in case of all applications made under section 245C on or after the 1st day of July, 1995 and if the Commissioner fails to furnish the report within the said period, the Settlement Commission may make the order without such report.".
[Finance Act, 1995]
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Section 44, The Finance Act, 1995 (Act 22 of 1995).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Income-tax Act s. 245D Procedure on receipt of an application under section 245C

Questions about Section 44

What does Section 44 of the Finance Act deal with?

Section 44 of the Finance Act is headed "Amendment of section 245D". Amendment of section 245D. 44. In section 245D of the Income-tax Act, in sub-section (1), for the second proviso, that following proviso shall, be substituted with effect from the 1st day of July, 1995, namely:— "Provided further that the Commissioner shall furnish the report within a period of fort

How do I find court cases under Section 44 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 1995 44, section 44 Finance Act 1995, section 44 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 44 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 245D (Procedure on receipt of an application under section 245C), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1995 as Act 22 of 1995. 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 Schedule5064 words
2. Income-tax1851 words
32. Insertion of new Chapter XIV-B1627 words
4. Amendment of section 101177 words
36. Insertion of new sections 194J and 194K967 words
30. Substitution of new section for section 139A690 words

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