Section 245BD: Decision to be by majority

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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Decision to be by majority.

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.

Where this provision sits

Act	The Income-tax Act, 1961
Section	245BD
Marginal note	Decision to be by majority
Jurisdiction	Central
Status	Repealed

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