[ Income Tax Rule 1962 relating to Settlement of Cases l Income Tax Settlement Commission (Procedure) Rules, 1997 l  Wealth Tax Settlement Commission (Procedure) Rules, 1997 l Settlement Commission (IT & WT) ]
 

Income-Tax Rules, 1962 relating to Settlement of Cases

Part IX - A - Settlement Of Cases
 

Form of application for settlement of case.

(1) An application for settlement of a case under sub-section (1) of section 245C shall be made in quintuplicate in Form No. 34B 2 and shall be verified in the manner indicated therein.

(2) The application referred to in sub-rule (1), the verification appended thereto, the Annexure to the said application and the statements and documents accompanying the Annexure shall be signed by the person specified in sub-rule (2) of rule 45.

(3) Every application in connection with the settlement of a case shall be accompanied by a free of five hundred rupees.
 

Disclosure of information in the application for settlement of cases.

(1) The Settlement Commission may, while calling for a report from the Commissioner under sub-section (1) of section 245D, forward a copy of the application filed in Form No. 34B (other than the Annexure and the statements and other documents accompanying such Annexure).

(2) Where an order under sub-section (1) of section 245D allowing the application to be proceeded with is made by the Settlement Commission, the information contained in the Annexure to the application in Form No. 34B and in the statements and other documents accompanying such Annexure shall be sent to the Commissioner along with a copy of the said order.
 

Fee for furnishing copy of report.

(1) The following scale of fees shall be levied by the Settlement Commission for furnishing under section 245G a copy of any report or part of any report made by any income-tax authority to the Settlement Commission :-

For the first two hundred words or less                        ... 80 paise
For every additional hundred words or fraction thereof   ... 40 paise

(2) The fee referred to in sub-rule (1) shall be recovered in advance in cash.

[Top]