Section 245G: Inspection and Copies of Settlement Commission Reports
Section 245G governed access to reports submitted by income-tax authorities to the Income-tax Settlement Commission. It distinguished discretionary access to reports from the right to receive relevant material needed to rebut adverse evidence.
What does Section 245G mean?
The expression report refers to a report made by an income-tax authority to the Settlement Commission in a settlement matter. Inspection means examining the report; obtaining a copy means receiving its contents in documentary form. A certified copy is an officially authenticated reproduction of the relevant report or extract.
The section sets a general rule against an automatic entitlement to inspect or obtain reports, subject to two different mechanisms: discretionary disclosure and mandatory disclosure of relevant adverse evidence for rebuttal.
Rights and restrictions under Section 245G
1. No general right of inspection
The main provision states that no person is entitled as of right to inspect or obtain copies of reports made by an income-tax authority to the Settlement Commission. This restriction concerns reports covered by the section, rather than every document in a tax proceeding.
2. Discretionary copies on application
The Commission could, at its discretion, furnish copies of such reports to a person who applied and paid the prescribed fee. This part did not guarantee that every request would be allowed.
3. Certified copies needed to rebut adverse evidence
The proviso protected a person whose case was under consideration. If evidence in a report was brought on record against that person, the Commission was required, on application and payment of the prescribed fee, to furnish a certified copy of the report or the relevant part so that the person could rebut that evidence.
This distinction is significant: the proviso uses a mandatory disclosure obligation for the material relevant to rebuttal, whereas the main clause leaves broader disclosure to the Commission's discretion.
Practical considerations for legacy settlement matters
- Identify the specific report or adverse material relied upon in the proceeding.
- Explain how the report, or a relevant extract, is necessary to rebut evidence brought against the applicant.
- Submit a request to the competent authority handling the legacy or transitional proceeding, citing the applicable statutory and transitional provisions.
- Pay any prescribed fee and retain proof of the application and payment.
- Check the applicable procedural directions and any subsequent orders before relying on historical Settlement Commission procedures.
The precise authority, procedural rules and availability of records depend on the status of the individual case and the transitional legislation. The section should not be read as creating a general public-access right to confidential tax reports.
Section 245G: Original statutory text
The following wording is retained from the original webpage for reference to the earlier Income-tax Act, 1961 regime.
Read the original Section 245G provision
No person shall be entitled to inspect, or obtain copies of, any reports made by any income-tax authority to the Settlement Commission; but the Settlement Commission may, in its discretion, furnish copies thereof to any such person on an application made to it in this behalf and on payment of the prescribed fee:
Provided that, for the purpose of enabling any person whose case is under consideration to rebut any evidence brought on record against him in any such report, the Settlement Commission shall, on an application made in this behalf, and on payment of the prescribed fee by such person, furnish him with a certified copy of any such report or part thereof relevant for the purpose.
Frequently asked questions
Can anyone inspect a Settlement Commission report?
No. Section 245G does not confer a general entitlement to inspect or obtain copies of reports submitted by income-tax authorities to the Settlement Commission.
When is a certified copy mandatory?
Where a person whose case is under consideration applies and pays the prescribed fee to rebut evidence brought against that person in a report, the relevant report or portion must be furnished as a certified copy under the proviso.
Can a fresh Settlement Commission application be filed in 2026?
No. Fresh applications to the former Income-tax Settlement Commission ceased from 1 February 2021. Transitional cases and their governing provisions require case-specific review.
Official legislation and reference portals
- India Code - central legislation and amendments
- Income Tax Department - Acts, rules and circulars
- Income Tax e-Filing Portal
- e-Gazette of India - official notifications
This article is general legal information. Transitional proceedings should be assessed against the relevant law, notifications and orders applicable to the particular case.