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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Income-tax Settlement Commission (Procedure) Rules, 1976: Framework for Resolving Tax Disputes Under Section 245F(5) of the Income-tax Act.</h1> The Income-tax Settlement Commission (Procedure) Rules, 1976, were established under the authority granted by section 245F(5) of the Income-tax Act, 1961. These rules are formally titled the Income-tax Settlement Commission (Procedure) Rules, 1976, and became effective upon their publication in the Official Gazette. They outline the procedural framework for the operations of the Income-tax Settlement Commission, which is responsible for resolving tax disputes under the specified provisions of the Income-tax Act.