# The Finance Act, 2015, Section 61: Amendment of section 245HA

- Act: The Finance Act, 2015 (Act 20 of 2015)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2015/section/61/

## Text

Amendment of section 245HA. 61. In section 245HA of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 2015,— (A) | after clause (iii), the following clause shall be inserted, namely:— "(iiia) | in respect of any application made under section 245C, an order under sub-section (4) of section 245D has been passed not providing for the terms of settlement; or"; (B) | in the Explanation, after clause (c), the following clause shall be inserted, namely:— "(ca) | in respect of an application referred to clause (iiia), the day on which the order under sub-section (4) of section 245D was passed not providing for the terms of settlement;".

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