Income-tax Settlement Commission (Procedure) Amendment Rules, 2010

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...., 2010. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Settlement Commission (Procedure) Rules, 1997 (hereinafter referred to as the 'said rules'), in rule 2,- (i) for clause (vi), the following clause shall be substituted, namely '(vi) "Officer of the Commission" means Secretary, Director of Income-tax (Investigation), Additional Director of Income-tax (Investigation), Joint Director of Income-tax (Investigation), Deputy Director of Income-tax (Investigation) and Assistant Director of Income (Investigation).'; (ii) in clause (vii) after the words 'administrative officer', the words 'and a superintendent' shall be inserted. 3. In ....

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....order under sub-section (2C) of Section 245D, or within thirty days of the date by which the application was required to be declared invalid but has not been so declared: Provided that the Commission may, in appropriate cases, condone the delay and admit the paper book. (2) If the Commissioner proposes to refer to or rely upon any documents or statements or other papers during the course of hearing under sub-section (4) of Section 245D of the Act, he may submit seven copies of a paper book containing such papers duly indexed and numbered along with his report referred to in rule 9. (3) The papers referred to in sub-rules (1) and (2) must be legibly written or type-written in double space or printed and each paper shall be certified as a ....