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Rule 5 - Procedure for filing settlement application - Income-tax Settlement Commission(Procedure) Rules 1997Extract Procedure for filing settlement application 5. 1 [(1) A settlement application shall be made by the applicant in person or his authorised representative, to the Secretary at the headquarters of the Commission at New Delhi or of the Bench within whose jurisdiction his case falls 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.] (2) A settlement application sent by post under sub-rule (1) shall be deemed to have been presented to the Secretary or the officer authorised by the Secretary on the day on which it is received in the office of the Commission. 2 [(3) The application shall be accompanied by a copy of self attested challans or other documents as evidence in respect of payment of tax and interest by the applicant.] ************** Notes: 1. Substituted vide notification no. G.S.R. 820(E). dated 6-10-2010 [Income-tax Settlement Commission (Procedure) Amendment Rules, 2010.] before it was read as: (1) A settlement application shall be presented in Form No. 34B set out in Appendix II to the Income-tax Rules, 1962, 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 his case falls or to any officer authorised in this behalf by the Secretary, or shall be sent by registered post addressed to the Secretary, or to such officer. 2. Inserted vide notification no. G.S.R. 820(E). dated 6-10-2010 [Income-tax Settlement Commission (Procedure) Amendment Rules, 2010.]
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