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of <h1>Settlement Commission Rules Define Leadership Roles Under Section 245B of Income Tax Act & Section 22B of Wealth Tax Act</h1> The Settlement Commission (Income-tax and Wealth-tax) Rules, 2015, defines key terms related to the recruitment and conditions of service for the Commission's leadership. 'Chairman' refers to the head of the Commission, 'Vice-Chairman' to the deputy leaders, and 'Member' to the other officials within the Commission. The 'Commission' itself is established under Section 245B of the Income Tax Act, 1961, and Section 22B of the Wealth Tax Act, 1957. These definitions set the framework for understanding the roles and structure within the Commission.
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