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of <h1>Income Tax Settlement Commission Rules 1997: Procedures for Filing, Hearings, and Confidentiality in Tax Cases.</h1> The Income Tax Settlement Commission (Procedure) Rules, 1997, established by the Ministry of Finance, supersedes the 1987 rules, detailing procedures for settling tax cases under the Income-tax Act, 1961. The rules define key terms and outline the process for filing settlement applications, including language preferences, document submission, and verification requirements. They specify the roles and powers of the Commission and its Benches, procedures for hearings, and confidentiality of proceedings. Special provisions apply to applications filed before October 1, 1984, requiring detailed statements and supporting affidavits. The Commission may publish orders with modifications to protect identities.
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