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Income-tax Settlement Commission (Procedure) Rules, 1997

†† [GSR 361(E), Dated 4 -7-1997]

†††In exercise of the powers conferred by sub-section (7) of section 245F of the Income-tax Act, 1961 (43 of 1961), and in supersession of the Income-tax Settlement Commission (Procedure) Rules, 1987, except as respects things done or omitted to be done before such supersession, the Income-tax Settlement Commission hereby makes the following rules, namely :

†††Short title and commencement.

†† 1.†††† (1) These rules may be called the Income-tax Settlement Commission (Procedure) Rules, 1997.

†† (2) These shall come into force on the date of their publication in the Official Gazette.

†† Definitions.

††2.†† In these rules, unless the context otherwise requires,

†††††††††† (i)†††††††† Act means the Income-tax Act, 1961 (43 of 1961);

†† †††††††† (ii)††††††† annexure means the annexure to the application in Form No. 34B, set out in Appendix II to the Income-tax Rules, 1962;

†† †††††††† (iii)†††††† 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;

†† †††††††† (iv)†††††† authorised representative means,

†† †††††††† (a)††††††† in relation to an applicant, except where such applicant is required under any of the provisions of Chapter XIX-A 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,

†† †††††††† (i)†††††††† authorised in writing by the Commissioner or the Chief Commissioner; or

†† †††††††† (ii)††††††† duly appointed by the Central Government as authorised representative or duly authorised by the Central Board of Direct Taxes to appear, plead and act for the Commissioner in any proceeding before the Commission;

†† †††††††† (v)††††††† Commission means the Income-tax Settlement Commission constituted under sub-section (1) of section 245B and includes, where the context so requires, any Bench exercising or discharging the powers or functions of the Commission;

†† †††††††† (vi)†††††† Officer of the Commission means Secretary, Director of Income-tax (Investigation), Additional Director of Income-tax (Investigation) and Deputy Director of Income-tax (Investigation);

†† †††††††† (vii)††††† Secretary means the Secretary of the Commission and includes an Administrative Officer;

†† †††††††† (viii)†††† Section means a section of the Act;

†† †††††††† (ix)†††††† Settlement application means an application made by a person to the Commission under sub-section (1) of section 245C to have a case relating to him settled;

†† †††††††† (x)††††††† all other words and expressions used in these rules and not defined but defined in the Act, shall have the same meaning respectively assigned to them in the Act

Language of the Commission.

†† 3.†††††††††††††††† (1) All pleadings before the Commission may, at the option of the applicant, be in Hindi or in English.††

(2) All orders and other proceedings of the Commission may, at the option of the Commission, be in Hindi or in English.

†††Signing of notices, etc.

†† 4.†† (1) Any requisition, direction, letter, authorisation, order or written notice to be issued by the Commission shall be signed by the Chairman or a Vice-Chairman or any other Member of the Commission or by the Secretary (or by any other officer of the Commission).

†† (2) Nothing in sub-rule (1) shall apply to any requisition or direction which the Commission may, in the course of the hearing, issue to an applicant or a Commissioner or an authorised representative personally.

†††Procedure for filing settlement application.


5.††(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) 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.


Commissioners report, etc., under section 245D(1).


6.†† On receipt of a settlement application, a copy of the said application (excluding the Annexure) shall be forwarded by t

††††††††††††††††† PART IX-A OF INCOME TAX RULES 




Form of application for settlement of case.


44C. (1) An application for settlement of a case under sub-section (1) of section 245C shall be made in quintuplicate in Form 34B and shall be verified in the manner indicated therein.


(2) The application referred to in sub-rule (1), the verification appended thereto, the Annexure to the said application and the statements and documents accompanying the Annexure shall be signed by the person specified in sub-rule (2) of rule 45.


(3) Every application in connection with the settlement of a case shall be accompanied by a fee of five hundred rupees.

††Disclosure of information in the application for settlement of cases.

††44CA. (1) The Settlement Commission may, while calling for a report from the Commissioner under sub-section (1) of section 245D, forward a copy of the application filed in Form No.34B (other than the Annexure and the statements and other documents accompanying such Annexure).

††(2) Where an order under sub-section (1) of section 245D allowing the application to be proceeded with is made by the Settlement Commission, the information contained in the Annexure to the application in Form No.34B and in the statements and other documents accompanying such Annexure shall be sent to the Commissioner along with a copy of the said order

Fee for furnishing copy of report.

††44D. (1) The following scale of fees shall be levied by the Settlement Commission for furnishing under section 245G a copy of any report or part of any report made by any income-tax authority to the Settlement Commission :


For the first two hundred words or less



80 paise†

For every additional hundred words or fraction thereof


40 paise.


(2) The fee referred to in sub-rule (1) shall be recovered in advance in cash.


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