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        Direct Taxes

        Rule 6 - Commissioner's report, etc., under section 245D (1)

        Income-tax Settlement Commission (Procedure) Rules, 1976

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        Commissioner's report obligation under section 245D: Commission directs report within a specified time for settlement applications. On receipt of a settlement application the Commission forwards a copy to the Commissioner directing him to furnish his report under section 245D(1) within thirty days of receipt or within such further period as the Commission may specify.
                          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.

                                Commissioner's report obligation under section 245D: Commission directs report within a specified time for settlement applications.

                                On receipt of a settlement application the Commission forwards a copy to the Commissioner directing him to furnish his report under section 245D(1) within thirty days of receipt or within such further period as the Commission may specify.


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