Income-tax Settlement Commission procedure rules establish short title, commencement and supersede prior procedure rules on Gazette publication.

The notification promulgates the Income-tax Settlement Commission (Procedure) Rules, 1997, issued under the income-tax statute to prescribe procedural modalities for the Settlement Commission and to supersede the 1987 procedure rules; it gives the Rules their short title and provides that they come into force on publication in the Official Gazette.

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