Income-tax Act, 1961 · Chapter XIX: A · Settlement of cases

Section 245M: [Omitted

The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.

Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 245M

• Ms. Eera Through Dr. Manjula Krippendorf v. State (Govt. of NCT of Delhi) & Anr.
  2017 INSC 65821 July 2017Disposed of
• Manik Lal Majumdar and Ors. v. Gouranga Chandra Dey and Ors.
  2004 INSC 13926 February 2004Matter referred to larger bench
• Sumati Dayal v. Commissioner of Income Tax, Bangalore
  1995 INSC 22128 March 1995Dismissed
• Commissioner of Income Tax (Central) Calcutta v. B. N. Bhattacharjee & Anr.
  1979 INSC 1144 May 1979Appeal(s) allowed