Rule 12A - Constitution of Two-member bench - Income-tax Settlement Commission (Procedure) Rules 1997

1 [Constitution of Two-member bench.- 12A. Where one of the member (whether such person be the Presiding Officer or other member of the bench) is unable to discharge his function on the bench under the circumstances referred to in sub-section (5) of Section 245BA , the remaining members with the approval of the Chairman or the Vice Chairman as the case may be, may function as a bench. ] ****************** NOTES:- 1 . Inserted vide Notification No. G.S.R. 820(E). dated 6-10-2010 [Income-tax Settlement Commission (Procedure) Amendment Rules, 2010.]