Section 68 - Amendment of section 245H - Finance Act, 2007

Amendment of section 245H. 68. In section 245H of the Income-tax Act, in sub-section (1), after the proviso, the blowing proviso shall be inserted with effect from the 1st day of June, 2007, namely:— "Provided further that the Settlement Commission shall not grant immunity from prosecution for any offence under the Indian Penal Code or under any Central Act other than this Act and the Wealth-tax Act, 1957 to a person who makes an application under section 245C on or after the 1st day of June, 2007.". (45 of 1860) (27 of 1957).