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of <h1>Income Tax Settlement Commission Guidelines: Timely Reports, Proper Documentation, and Efficient Proceedings for Officials</h1> The circular addresses issues with Income Tax Settlement Commission (ITSC) procedures. It instructs tax officials to avoid frequent adjournments, make seized materials available when needed, ensure reports are properly signed by jurisdictional Commissioners of Income Tax rather than being forwarded from lower authorities, make specific enquiry requests, and submit Rule 9 reports within the mandated 45-day timeframe. The directive aims to streamline settlement proceedings by ensuring proper documentation submission, timely reporting, and appropriate representation by tax authorities during ITSC hearings.
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