Rule 2 - Definitions - Settlement Commission (Income-tax and Wealth-tax) (Recruitment and Conditions of Service of Chairman, Vice-Chairmen and Members) Rules, 2015

2. Definitions.- In these rules, unless the context otherwise requires- (a) Chairman means the Chairman of the Commission; (b) Vice-Chairman means a Vice-Chairman of the Commission; (c) Member means a Member of the Commission; and (d) Commission means the Settlement Commission (income-tax and Wealth-tax) constituted under section 245B of the Income Tax Act, 1961 (43 of 1961) and Section 22B of the Wealth Tax Act, 1957 (27 of 1957).