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    <title>Wealth-tax Settlement Commission</title>
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    <description>The provision establishes the Wealth-tax Settlement Commission to settle wealth-tax cases, to function within the department handling direct taxes. The Commission consists of a Chairman and such Vice-Chairmen and other members as the Central Government deems fit; appointees must be persons of integrity with special knowledge and experience in direct taxes and business accounts. A Board member appointed to the Commission must cease to be a member of the Board.</description>
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      <description>The provision establishes the Wealth-tax Settlement Commission to settle wealth-tax cases, to function within the department handling direct taxes. The Commission consists of a Chairman and such Vice-Chairmen and other members as the Central Government deems fit; appointees must be persons of integrity with special knowledge and experience in direct taxes and business accounts. A Board member appointed to the Commission must cease to be a member of the Board.</description>
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