TMI BlogAmendment of section 245A.X X X X Extracts X X X X X X X X Extracts X X X X ..... n (1) of section 153 shall be substituted. - Clause 78 of the Bill seeks to amend section 245A of the Income-tax Act relating to definitions for the purposes of Chapter XIX-A relating to settlement of cases. Clause (b) of the said section provides definition of case . Clause (iv) of the Explanation to the said clause (b) provides that unless as otherwise specified, in case where no assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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