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        Direct Taxes

        Rule 1 - Short title and commencement

        Income-tax Settlement Commission (Procedure) Rules, 1976

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        Short title and commencement: Income-tax Settlement Commission rules commence on publication in the Official Gazette. Exercising authority under section 245F(5) of the Income-tax Act, 1961, the Income-tax Settlement Commission enacts the Income-tax Settlement Commission (Procedure) Rules, 1976; the rules are titled accordingly and come into force upon publication in the Official Gazette.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Short title and commencement: Income-tax Settlement Commission rules commence on publication in the Official Gazette.

                                Exercising authority under section 245F(5) of the Income-tax Act, 1961, the Income-tax Settlement Commission enacts the Income-tax Settlement Commission (Procedure) Rules, 1976; the rules are titled accordingly and come into force upon publication in the Official Gazette.


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