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<h1>Income-tax Settlement Commission Rules 1976: Procedures for Filing, Hearings, and Decision-Making in Tax Case Settlements.</h1> The Income-tax Settlement Commission (Procedure) Rules, 1976, established under the Income-tax Act, 1961, outline the procedures for settling tax cases. The rules define key terms, specify the language for proceedings, and detail the process for filing settlement applications. Applications must be submitted in person or by registered post and include a statement of facts and terms of settlement. The Commission forwards applications to the Commissioner for a report. Hearings are private, and authorized representatives must file documentation to appear. The rules also cover adjournments and decision-making processes when Commission members are absent.