Rule 15 - Verification of additional facts - Income-tax Settlement Commission (Procedure) Rules 1997

Verification of additional facts 15. Where in the course of any proceedings before the Commission any facts not contained in the settlement application (including the annexure and the statements and other documents accompanying such annexure) are sought to be relied upon, they shall be submitted to the Commission in writing and shall be verified in the same manner as provided for in the settlement application.