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Indian Income Tax Act
![Prior Cutoff Date Not Applicable u/s 245C Income Tax Act for Settlement Application: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/28/500x300_2055868-exemption-income-tax-act-income-tax-activities-of-trust-trust-nature-of-trade-trade-commerce-taxscan-business-itat.webp "Prior Cutoff Date Not Applicable u/s 245C Income Tax Act for Settlement Application: Kerala HC [Read Order]")
Prior Cutoff Date Not Applicable u/s 245C Income Tax Act for Settlement Application: Kerala HC [Read Order]
The Kerala High Court stated that prior cut off date is not applicable under section 245C of the Income Tax Act for a settlement application. ...