Section 65 - Amendment of section 245BA - Finance (No. 2) Act, 1991

65. Amendment of section 245BA. In section 245BA of the Income-tax Act, with effect from the 1 st day of October, 1991,- (a) after sub-section (5), the following sub-section shall be inserted, namely:- (5A) Notwithstanding anything contained in the foregoing provisions of this section, the Chairman may, for the disposal of any particular case, constitute a Special Bench consisting of more than three Members. ; (b) in sub-section (6), the following shall be inserted at the end, namely:- and the Special bench shall sit at a place to be fixed by the Chairman .