section 245V
Procedure of Authority.
The Income Tax Act 1961Tax1961681 sections21 chapters
Chapter XIX REFUNDS
Statutory text
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).
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