The Income-tax Settlement Commission (Procedure)Rules, 1987

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....ommission hereby makes the following rules, namely:- 1. Short title and commencement. - (1) These rules may be called the Income-tax Settlement Commission (Procedure) Rules, 1987. (2) They shall come into force on the 1st day of June 1987. 2. Definitions. - In these rules, unless the context otherwise requires, - (i) "Act" means the Income-tax Act, 1961 (43 of 1961); (ii) "applicant " means a person who makes an application to the Commission under subsection (1) of section 245C to have a case relating to him settled; (iii) "authorised representative'" means - (a) in relation to an applicant, except where such applicant is required under any of the provisions of Chapter XIXA of the Act t....

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....Hindi or in English. 4. Signing of notices, etc. - (1) Any requisition, direction, letter, authorisation, order or written notice to be issued by the Commission shall be signed by the Chairman or a Vice-Chairman or any other Member of the Commission or by a Secretary. (3) Nothing in sub-rule (1) shall apply to any requisition or direction which the Commission may, in the course of the hearing, issue to an applicant or a Commissioner or an authorised representative, personally. 5. Procedure for filing settlement application. - (1) A settlement application shall be presented by the applicant in person or by his agent to the Secretary at the headquarters of the Commission at New Delhi or of the Bench) within whose jurisdiction h....

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....e statements and other documents accompanying such Annexure, shall be forwarded to the Commissioner along with a copy of the said order with the direction that the Commissioner shall furnish a further report within ninety days of the receipt of the said Annexure (including the statements and other documents accompanying it or within such further period as the Commission may specify. 9. Date and place for hearing of application to be notified. - On receipt of the Commissioner's further report under rule 8, the Commission shall notify to the applicant and the Commissioner the date and place of hearing of the application. 10. Sitting of Bench. - A Bench shall hold its sittings at its headquarters or such other place as it may c....

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....hinks fit and at any stage of the proceedings, adjourn the hearing of the application. 16. Special provisions in respect of settlement applications made before 1-10-1984. - (1) Wherein respect of a settlement application made before the 1st day of October 1984, an order is passed by the Commission under sub-section (1) of section 245D allowing the application to be proceeded with, a notice shall be issued by the Commission to the applicant requiring him to furnish in quintuplicate- (a) a full and true statement of facts regarding the mattes to be settled (including the manner in which any income disclosed or proposed to be disclosed by the applicant has been derived); and where the settlement involves determination of income,....