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of <h1>Settlement Commission Requires Commissioner to Report on Applications Within 30 Days Under Rule 6 of Income-tax Rules.</h1> Upon receiving a settlement application, the Settlement Commission must forward a copy to the Commissioner, directing them to submit a report under section 245D(1) within thirty days of receiving the application. The Commission may extend this period if necessary. This process is governed by the Income-tax Settlement Commission (Procedure) Rules, 1976, specifically Rule 6, which outlines the procedural requirements for handling settlement applications in direct tax matters.
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