Income Tax Act, 2025
Section 245D: Procedure on receipt of an application under section 245C.—1[(1) On receipt of an
245D. Procedure on receipt of an application under section 245C.—1[(1) On receipt of an
application under section 245C, the Settlement Commission shall, within seven days from the date of
receipt of the application, issue a notice to the applicant requiring him to explain as to why the application
made by him be allowed to be proceeded with, and on hearing the applicant, the Settlement Commission
shall, within a period of fourteen days from the date of the application, by an order in writing, reject the
application or allow the application to be proceeded with:
Provided that where no order has been passed within the aforesaid period by the Settlement
Commission, the application shall be deemed to have been allowed to be proceeded with.]
2* * * * *
(2) A copy of every order under sub-section (1) shall be sent to the applicant and to the 3[Principal
Commissioner or Commissioner].
4[(2A) Where an application was made under section 245C before the 1st day of June, 2007, but an
order under the provisions of sub-section (1) of this section, as they stood immediately before their
amendment by the Finance Act, 2007, has not been made before the 1st day of June, 2007, such
application shall be deemed to have been allowed to be proceeded with if the additional tax on the income
disclosed in such application and the interest thereon is paid on or before the 31st day of July, 2007.
Explanation.—In respect of the applications referred to in this sub-section, the 31st day of July, 2007
shall be deemed to be the date of the order of rejection or allowing the application to be proceeded with
under sub-section (1).
(2B) The Settlement Commission shall,—
(i) in respect of an application which is allowed to be proceeded with under sub-section (1),
within thirty days from the date on which the application was made; or
(ii) in respect of an application referred to in sub-section (2A) which is deemed to have been
allowed to be proceeded with under that sub-section, on or before the 7th day of August, 2007,
call for a report from the 3[Principal Commissioner or Commissioner], and the 3[Principal Commissioner
or Commissioner] shall furnish the report within a period of thirty days of the receipt of communication
from the Settlement Commission.
(2C) Where a report of the 3[Principal Commissioner or Commissioner] called for under
sub-section (2B) has been furnished within the period specified therein, the Settlement Commission may,
on the basis of the report and within a period of fifteen days of the receipt of the report, by an order in
writing, declare the application in question as invalid, and shall send the copy of such order to the
applicant and the 3[Principal Commissioner or Commissioner]:
On receipt of an
application under section 245C, the Settlement Commission shall, within seven days from the date of
receipt of the application, issue a notice to the applicant requiring him to explain as to why the application
made by him be allowed to be proceeded with, and on hearing the applicant, the Settlement Commission
shall, within a period of fourteen days from the date of the application, by an order in writing, reject the
application or allow the application to be proceeded with:
Provided that where no order has been passed within the aforesaid period by the Settlement
Commission, the application shall be deemed to have been allowed to be proceeded with.]
2* * * * *
A copy of every order under sub-section
shall be sent to the applicant and to the 3[Principal
Commissioner or Commissioner].
4[
Where an application was made under section 245C before the 1st day of June, 2007, but an
order under the provisions of sub-section
of this section, as they stood immediately before their
amendment by the Finance Act, 2007, has not been made before the 1st day of June, 2007, such
application shall be deemed to have been allowed to be proceeded with if the additional tax on the income
disclosed in such application and the interest thereon is paid on or before the 31st day of July, 2007.
Explanation.—In respect of the applications referred to in this sub-section, the 31st day of July, 2007
shall be deemed to be the date of the order of rejection or allowing the application to be proceeded with
under sub-section
The Settlement Commission shall,—
in respect of an application which is allowed to be proceeded with under sub-section
in respect of an application referred to in sub-section
which is deemed to have been
allowed to be proceeded with under that sub-section, on or before the 7th day of August, 2007,
call for a report from the 3[Principal Commissioner or Commissioner], and the 3[Principal Commissioner
or Commissioner] shall furnish the report within a period of thirty days of the receipt of communication
from the Settlement Commission.
Where a report of the 3[Principal Commissioner or Commissioner] called for under
sub-section
has been furnished within the period specified therein, the Settlement Commission may,
on the basis of the report and within a period of fifteen days of the receipt of the report, by an order in
writing, declare the application in question as invalid, and shall send the copy of such order to the
applicant and the 3[Principal Commissioner or Commissioner]: