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of <h1>Wealth-tax Settlement Commission aligns with Income-tax Rules, 1997; modifies procedures and definitions for consistency.</h1> The Income-tax Settlement Commission (Procedure) Rules, 1997 are applied to the Wealth-tax Settlement Commission procedures with specific modifications. Definitions are provided for terms like 'Act,' 'applicant,' 'authorised representative,' and 'Commission.' Several rule modifications include replacing references to sections of the Income-tax Act with corresponding sections of the Wealth-tax Act. Rule changes affect definitions, procedural requirements, and documentation for settlement applications. These modifications ensure the procedural alignment of the Wealth-tax Settlement Commission with the existing framework of the Income-tax Settlement Commission, adapting specific rules to suit the Wealth-tax context.
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