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of <h1>Direct Tax Settlement Applications: Submit to Income-tax Settlement Commission with Self-Attested Payment Proofs, Amended 2010 Rules</h1> A settlement application for direct taxes must be submitted by the applicant or their authorized representative to the Secretary of the Income-tax Settlement Commission at the headquarters in New Delhi or to the relevant Bench based on jurisdiction. Alternatively, it can be sent by registered post to the Secretary or an authorized officer. The application is considered filed on the date it is received by the Commission. It must include self-attested challans or documents proving payment of tax and interest. These rules were amended in 2010 to update the submission process and requirements.
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