Section 245J: Recovery of sums due under order of settlement

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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Recovery of sums due under order of settlement.

Any sum specified in an order of settlement passed under sub-section (4) of section 245D may, subject to such conditions, if any, as may be specified therein, be recovered, and any penalty for default in making payment of such sum may be imposed and recovered in accordance with the provisions of Chapter XVII, by the Assessing Officer having jurisdiction over the person who made the application for settlement under section 245C.

Where this provision sits

Act	The Income-tax Act, 1961
Section	245J
Marginal note	Recovery of sums due under order of settlement
Jurisdiction	Central
Status	Repealed

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