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of <h1>Rule 13: Special Bench in Tax Cases Needs 5 Members, Chairman or Vice-Chairman Presides, Majority Decision Required.</h1> Rule 13 of the Income-tax Settlement Commission (Procedure) Rules 1997 outlines the constitution of a Special Bench for specific cases. The Chairman can form a Special Bench with at least five Members from different Commission Benches, presided over by the Chairman or a Vice-Chairman. If Members are equally divided, they must state their differing points, which the Chairman will refer to other Members for a majority decision. In cases of illness, vacancy, or other causes affecting Members, the remaining Members, if more than three, can continue as the Special Bench, with the senior most acting as Presiding Officer.
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