Mera Samvidhaan All of Income-tax Act, 1961

Chapter XIX-A · Settlement of cases

245BDDecision to be by majority.

Section 245BD · Chapter XIX-A · page 847 of the Act

If the Members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the Members are equally divided, they shall state the point or points on which they differ, and make a reference to the Chairman who shall either hear the point or points himself or refer the case for hearing on such point or points by one or more of the other Members of the Settlement Commission and such point or points shall be decided according to the opinion of the majority of the Members of the Settlement Commission who have heard the case, including those who first heard it:

Provided that the provisions of this section shall not apply on or after the 1st day of February, 2021.

Other provisions that mention Section 245BD

Section 245BD of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.