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Section 245-I: Order of settlement to be conclusive

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Order of settlement to be conclusive.

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.

Where this provision sits

ActThe Income-tax Act, 1961
Section245-I
Marginal noteOrder of settlement to be conclusive
JurisdictionCentral
StatusRepealed

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