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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Chapter XIX-AA DISPUTE RESOLUTION COMMITTEE IN CERTAIN CASES This
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Section 245MA - Dispute Resolution Committee - Income-tax Act, 1961

Extract

..... se and who fulfils the specified conditions. (2) The Dispute Resolution Committee, subject to such conditions, as may be prescribed, shall have the powers to reduce or waive any penalty imposable under this Act or grant immunity from prosecution for any offence punishable under this Act in case of a person whose dispute is resolved under this Chapter. (3) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of dispute resolution under this Chapter, .....

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Section 245MA - Dispute Resolution Committee - Income-tax Act, 1961

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..... .-For the purposes of this section,- (a) “specified conditions” in relation to a person means a person who fulfils the following conditions, namely:- (I) where he is not a person,- (A) in respect of whom an order of detention has been made under the provisions of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (52 of 1974.): Provided that- (i) such order of detention, being an order to which the provisions of section 9 or section 12A of the said .....

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Section 245MA - Dispute Resolution Committee - Income-tax Act, 1961

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..... cution for any offence punishable under the provisions of the Indian Penal Code (45 of 1860.), the Unlawful Activities (Prevention) Act, 1967 (37 of 1967.), the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985.), the Prohibition of Benami Transactions Act, 1988 (45 of 1988.), the Prevention of Corruption Act, 1988 (49 of 1988.) or the Prevention of Money-laundering Act, 2002 (15 of 2003.) has been instituted and he has been convicted of any offence punishable under any of those A .....

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Section 245MA - Dispute Resolution Committee - Income-tax Act, 1961

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