The Income-tax Act, 1961 · XIX — REFUNDS

Section 245V. Procedure of Authority

In force · As amended up to 2026-08

245V. Procedure of Authority. —The Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under this Act.] 1. Subs. by Act 25 of 2014, s. 4, for "Commissioner" (w.e.f. 1-6-2013). 2. Ins. by Act 21 of 1998, s. 48 (w.e.f. 1-10-1998). 3. Subs. by Act 23 of 2004, s. 52, for "under sub-section (1) of section 245R" (w.e.f. 1-10-1998).

Source: India Code