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1961Section 245-I

245-I. Order of settlement to be conclusive.

In the 2025 Act1 match · Unreviewed
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From the Income Tax Department's correspondence.

Every order of settlement passed under sub-section (4) of section 245D shall be conclusive as to the matters stated therein and no matter covered by such order shall, save as otherwise provided in this Chapter, be reopened in any proceeding under this Act or under any other law for the time being in force.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·