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Income_tax_2025

Section / Rule Number Content


127A Definitions
127B Application for settlement of cases
127C Procedure on receipt of application under section 127B
127D Power of Settlement Commission to order provisional attachment to protect revenue
127E Power of Settlement Commission to reopen completed proceedings
127F Power and procedure of Settlement Commission
127G Inspection, etc., of reports
127H Power of Settlement Commission to grant immunity from prosecution and penalty
127 I Power of Settlement Commission to send a case back to the proper officer
127J Order of settlement to be conclusive
127K Recovery of sums due under order of settlement
127L Bar on subsequent application for settlement in certain cases
128M Proceedings before Settlement Commission to be judicial proceedings
127MA Omitted
127N Applications of certain provisions of Central Excise Act

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