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TMI BlogIncome-tax Settlement Commission (Procedure) Rules, 1976X X X X Extracts X X X X X X X X Extracts X X X X ..... rwise 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 sub-section (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 to attend in person, a person who would be entitled to represent him before any income-tax authority or the Appellate Tribunal under section 288 ; ( b ) in relation to a Commissioner, a person-- (A) authorised by the Commissioner in writing ; or (B) duly appointed by the Central Government by notification in the Official ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng settlement application --A settlement application shall be presented by the applicant in person or by his agent to the Secretary, at the office of the Commission, or to an officer authorised in this behalf by the Secretary, or shall be sent by registered post addressed to the Secretary, or to such officer. 6. Commissioner's report, etc., under section 245D(1).-- On receipt of a settlement application a copy thereof shall be forwarded by the Commission to the Commissioner with the direction to furnish his report under sub-section (1) of section 245D within thirty days of the receipt of the application by him or within such further period as the Commission may specify. 7. Filing of statement of facts and terms of settlement.-- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant. (2) The statement of facts, the annexures thereto and the terms of settlement shall each be signed separately by the applicant and the statement of facts shall be verified in the following manner, namely :-- I,........................................... [name in full and in block letters] son/daughter/wife of ..................solemnly declare that to the best of my knowledge and belief, the information given in this statement of facts and the annexures accompanying it is correct and complete and other particulars shown therein are truly stated. I further declare that I am making this statement in my capacity as -----(designation) and that I am competent to make this statement of facts and to verify it. ................. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e verified in the same manner as provided for in that rule. 13. Proceedings not open to the public.-- The proceedings before the Commission shall not be open to the public and no person (other than the applicant, his employee, the concerned officers of the income-tax department or the authorised representatives) shall, without the permission of the Commission, remain present during such proceedings. 14. Adjournment of hearing of application -- The Commission may, on such terms as it thinks fit and it any stage of the proceedings, adjourn the hearing of the application. 15. Commission's proceedings in absence of any member -- Where the Commission acts in any matter in the absence of any member thereof and there is a differenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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