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of <h1>Rule 10UE Details Procedure for Approving Panel: Notification No. 67/2019 Ensures Timely Hearings and Fair Process</h1> Rule 10UE outlines the procedure for the Approving Panel under the Income-tax Rules, 1962. Upon receiving a reference under rule 10UD, the Chairperson must circulate it among panel members within seven days. The Chairperson is also responsible for issuing a notice to both the Assessing Officer and the assessee, providing them an opportunity to be heard and specifying the date and place of the hearing. Meetings of the Approving Panel are to be held at a location decided by the panel. This rule was inserted by Notification No. 67/2019 on September 17, 2019.
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