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The Income Tax Settlement Commission (Procedure) Rules, 1997
Ministry
Of Finance
(Settlement Commission)
N O T I F I C A T I O N
New Delhi, 4th
July, 1997
G.S.R. 361(E) --- In exercise of the powers conferred by sub-section (7) of section 245F of the Income-tax Act, 1961 (43 of 1961) and in supersession of the Income-tax Settlement Commission (Procedure) Rules, 1987 except as respects things done or omitted to be done before such supersession, the Income-tax Settlement Commission hereby makes the following rules, namely:-
1. Short title and commencement
2. Definitions
3. Language of the Commission
4. Signing of notices etc.
5. Procedure for filing settlement application
6. Commissioner's report etc. under section 245D(1)
7. Preparation of paper books etc.
8. Filing of affidavit
9. Commissioner's further report
10.Date and place for hearing of application to be notified
11.Sitting of Bench
12.Powers of a Bench
13.Constitution of Special Bench
14.Filing of authorisation
15.Verification of additional facts
16.Proceedings not open to the public
17.Publication of orders of the Special Bench
18.Adjournment of hearings
19.Special provisions in respect of settlement application made before 1st day of October, 1984
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