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of <h1>Income-tax Settlement Commission Rule 9 amended: Commissioner's report deadline reduced from 90 to 45 days.</h1> Under Rule 9 of the Income-tax Settlement Commission (Procedure) Rules 1997, when an application is not declared invalid or is allowed to proceed under Section 245D, the accompanying documents are sent to the Commissioner. The Commissioner must submit a further report within 45 days, or an extended period if granted by the Commission. If the report is not submitted within this timeframe, the Commission may proceed without it. A copy of the report is also sent to the applicant. The rule has been amended to adjust the timeframe for the Commissioner's report from 90 days to 45 days.
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