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    <title>The Income Tax Settlement Commission (Procedure) Rules, 1997</title>
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    <description>Rules prescribe that settlement applications be presented in Form No.34B to the Secretary or authorised officer and that the Commission forward copies to the Commissioner for initial and, where allowed to proceed, further reports within specified periods. Filings must include six-copy paper books with certified, indexed documents and affidavits supporting facts contrary to records; authorised representatives must file written authorisation. Proceedings are private, the Chairman may constitute Special Benches and direct publication of redacted rulings, and the Commission may proceed if the Commissioner fails to file reports within the prescribed time.</description>
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