Section64
The Finance Act, 2021

Amendment of section 245B

In force As on 10 Oct 2026

Ministry Finance

Section 64 of the Finance Act, 2021 deals with amendment of section 245B. Amendment of section 245B. 64. In section 245B of the Income-tax Act, in sub-section (1), the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of February, 2021, namely:— "Provided that the Income-tax Settlement Commission so constituted shal

Amendment of section 245B.

64. In section 245B of the Income-tax Act, in sub-section (1), the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of February, 2021, namely:—

"Provided that the Income-tax Settlement Commission so constituted shall cease to operate on or after the 1st day of February, 2021.".

Section 64, The Finance Act, 2021.

Cross-references

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

Questions about Section 64

What does Section 64 of the Finance Act deal with?

Section 64 of the Finance Act is headed "Amendment of section 245B". Amendment of section 245B. 64. In section 245B of the Income-tax Act, in sub-section (1), the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of February, 2021, namely:— "Provided that the Income-tax Settlement Commission so constituted shal

How do I find court cases under Section 64 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 2021 64, section 64 Finance Act 2021, section 64 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 64 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 245B (Income-tax Settlement Commission), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2021. 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

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.