trs4.41 -.-*11 IMQ-33004/99

REGD. NO. D. L.-33004/99

-1

44 - 41zitiAl

'`Q7he OctIette of Dittdia

3TgrOTivr

EXTRAORDINARY

WI II — 3,1P1-1

PART H—Soctioo I—Sub-notion (I)

VTft

vraerrd

PUBLISHED BY AUTHORITY

Tt. 5671

No. 51,71

trOt, aptOft tut, 34-474F 7, 2010/30M 15, 1932

NEW DELHI, THURSDAY, OCTOBER 7, 2010/ASV1NA 15, 1932

fart Tillmq

( 1:14-01 3trri'rrr

aifErfp-tr

rcrril, 6 3TWFT, 2010

szo(31).-3lTzTTT TITT5fraT 34TOT, 3-ITT*7

3INtkql 1, 1961 (1961 W' 43) -A. 417T 2457

NITI

(7) gitf 97711.,*-1 44I

5141TT WT4 7, ii,ocgw 3.17K-{

TrOT 3iPinT (FfTzTO fir, 1997 14

31-f-dfr*T

47ittri

(1) 741f 'VP; 377+7 TrTrOr-dr 3Trertri Cs(f---4T).4qirf2T-d

IT414, ²⁰¹⁰^W-gfIR,111

(2)

11=141

->iqid 1mira -FT/ et'

114.ht TilTardf 3Trz17i, (3fTz1T) F-144, 1997 (

7:43' mtiC I si etc( f-V-1 4-( t fiftq) fir 2 ii,

(vi) *-T-2Trff

(4s 9f--d.€21-rftrff

f.+7 sAI,1

(vi) 3Trzrizr

34f2r*-R1-

3Trznzr *r

3-7-4-*7 f 1

(3T*117T), 3-1tiff 34171-*7

ffVW (3e47(111),TNW1 317*-T fffkvg. (3T41,11.),

37 3TT4*-T fitvr-*- (3T-4Ertrr) T2Tr t-151 4.14) 317rT7

fffk-Fr-* (3

Erirr) 3T-fi-T4-*

'gut- (vii)

sRIRAF-14) 31-ftr*rft

3441W Y1,1 T6r ‘11,1

3. d cfcf f9-?-4-rff *1-1 #-Iii 5 4,--

(i) -314-f9-414 (

)

7{ filRfffftrff

71.cf4

3917 C31/2010

" (1) 7.1zOrd1 3147 311 c1C4h 5ikr 7zr4 3T2ra-r

-TR* vrfv-t---di-r-d-r-a-F2T

TriVq 31-01-rr*-9.

(--m ft-2rd ti..9/-11tig z1 zrr

.4.11q41,6* T1f77

3Tfirwrft-dr*

.4r 31-r-dr

zrr

f-*-t 31-fir*rt .*t f

7f-4 giti

3irf2-r-t7 fwzrt ⁷rzTrt, 31-RD f-*-41 AR,11

342T4-r tafaa zrr -(r4 3Tftwer *1. It-e-

f-d---4f2rd Z-W gild 347 z11L1111"

(ii) 314-f977{ (2)

f-14-1 cH21(131:1-fizir4 .“.q1

A1V,411:

" (3) :3114- 9'

311*T gw. irr-dr-q

wit 7q?

TrrFtzr 7:2TFtr

3P4-41

"aTfi4,;(1:rtftrm

T 411 3TrziRziW

*1"

d cfrf fd-4-141* 01444 6 * TRW/ "KR F-14--tk-titqd r-V-444

-5(r--dwf-Erff r4

"6. UM 2450T) 4' TT UM 2( 71) 34119

311714ii

ft9)1

tiRT 245(n)

77- 1-7t-r 2 ( -ig ) -4f9-fftz fttft-J

t-11c1TriTtli a-ITOT

-74

urci 3Trcw

t (-14-N71 kmi"

f9711:1 7

T-417

1-14-44491cf fizT14 31t1:241ftM

"7 -4T:R- 3TT'1

:— (1) 7* 3-Tr

3-Tf4firTrf '4" NM 245(7)

37—NTTT 2(n)

717-111 * ltr i fw-4I

1".4.4kr44144I zrr

34--f .1,1 41,4 .0 f9-R-4z

zn 39 TXt fTiti

W79T r41c11

NITT 245( 1: )

31i- 1171 2(7)*

3Trtvi

3t-T * ci1N k-4

ift-d7 3T.r.kci

3Tre1imr-44 74W517 f0Tr

?Tr tf9

tf7317 7ef

(1)

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART 11—Sec. 3(i)1

fq-, qr ITT,* 41 ,(114-4

4T1alt

4ETT

t'TT4

i;±) -44 1"141

A 3319h,-rfurd

31'R rit3

'911-F4Y4-*T11"

*itit4f f7177

-A*tr 4'rK

Wr*F.•

-A*rrfi

7tfk 3

3ifiq.fr4-4 0 Km 245(tr)

7 -3-7-

nr-tt (4)

34141,71-ff975s*-i

fc4,14.161-4f

31-wl

'*1f4ff7

t^1 Taft di

'41 Ti tTT

7irdl

f--1-7if 9 -4

CiRte. 3-Tcrt -ft-t*J*-Arzt,

t=NLI

31--ITiffirfff

31-F-Tqf 7

"3a--f9-zfri (1) 771 (2) -4 fif--r *PM 717135

-{MT4

71511t7R4

zr74 f-*7

-117741

tr4

-74*

4o41.1-3-A -cb-To*1-4

alit TI-1-WIT 71

4,1,4;

ItifTt---a- siFir-fRt 5R1

Ar,-1141-drorg * T-4 4

y4-riFi1d- "4-7f ,11.-rr

3fR

'CrWiT -31--1*-irfurd

r6 Q., 14'^q

1115

TiiQT

47C't I c4 zif 74 -Pi M

'44 "r7-1*

TWO. f-W.ZU 1v11 2,111. -4t-k-171 f'1771

'f ;fit l'

6. TeRi fTztrif*f-974 9 * TqF.1 7-( ft =fff.1§17 f44131

0 rsed-mrftrff fir sr' ttrif

9. `arrT49-

31iFitqff ft-the :—( 1 ) zirif

77 NM 245(7)

6L1--t-TM 2(7) 34419. 3T*9

31F-1-174P4 •tf-ti

fir q,-11

342T-qr ,f5f

717 245(7) 4∎1 74- 7,1-FT 2(7)

3P-11-

3114-C-9 1:17

374

chvicii6

ifd -51q7 tf.

37474

kadirvilf3-TP-4

4,-1 4-11 crd fir , 3Trzftrr 1 t r 3-Tra*i 0 7r fir

1-2t

,ilkyit

3-Tri tiler 5th-7-if

3f-d-F-T0-fTtft-J, deht d y.ftt m1 Arri7

Fc-if

zIT 6,41

3T-4-74, -f-iWt d

39 *1

-1TT 31-1-47 51(r

-rr' T T, *

-5f-{7

0t-Tru"

kirc 3TPTO -q-dtft9-A R-r1

arelf4 71

4-41 114 •Ti 317N, -11-4' 3T

td 6-1i41 11 Agri

chel Arrri-7r TTt -zfr -z-A* TrT-t 3T

t titt

N 31-At-o-

3741-rt

-fTtft*

f-4--qt*-4Ti---111i 4hl4 c10'

t f-ici; nut

ag f

r (1) *

3-171-Wi ei.1

ft7TJ

3T1711 cit y 3-74-‹

.T1 4?

ARilt I

9. `"T'' Fi g 4-1 9 A 34t11-ff

Thil-Ff '91"

3TT4Tff At I'd u-01it :—( 1 ) 31*T- f9-71 9

-srrr

t Tf

Fi41

TTr faiirnft

fTcfr

gr(r7t7ft

k-ff*Al-d-{3t21---4131-0-q*

*f-41wd- 3T-j-Att -crt

317f7, ,NR-1,*5

31-1171-d 311-414I 31-q19

7i71-11

( 2 ) 31*T-el ^fatcrt ^1TRT

ctruft

141409-4

94(

#7H*9 -e[9T -T411-5(1, f:,14.-40• -T6w7 fli-Rzer-r

fiziR 7 4 f4fie

(3) " ztR airkm rif-g7

fq-c-ff

31-eff4 Tlf

fTzfit (1)

31e

aMfil

IftM

tt7oft 5R-17 WT-4 -4 31-A*.c-ff -t'ot

-rzitrt

ft-irt# re.uftrfr**A

.3frif 0 chl4tIler W2'1111"

dgfl f9744f

f5Z11:1 12 *"

"r91-•

fir Trir ,41

,1 :—

123T. t

Tfrd

:---771245

4;1 .Uti- NM (5) iff

ift-FT2f-d4f * aitti

TT-77/ (

&4f-qf

311,-TT-t tr 71 Lild

igi7) '-acs

374

*-r--4 -A 3T-ATR-#

ttt

771-r1RIt 3T4 `i

3T-14tq-i A

-4* eilJ1 I

[71 Tf. 1/107/4)/2009friRifF1.37.1

1-t7 4a-rp R,A1-1-1, ,ii-r,A4A 14707 T

3wit0

TITF,' fz

fib,

i-11 4,cf

thAL14 4

irT.W.fi. 36(31)T 4 vi& 1997 -tf;1

'A ct-di41d f*7 .7 0 7-4 31TUTT TWItri

7:117-J.fff. 36(30

tT1 -r-CifW 12-10-1999

f+-71 4 1 q f 2•Ti I

MINLSTRY OF FINANCE

(Settlement Commission)

NOTIFICATION

New Delhi, the 6th October, 2010

C.S. R. 820(E).—In exercise of the powers conferred

by sub-section (7) of Section 245F of the Income-tax Act,

1961 (43 of 1961), the Income-tax Settlement Commission

hereby makes the following further amendments in the

Income-tax Settlement Commission (Procedure) Rules, 1997,

namely :—

(1) These rules may be called the Income-tax

Settlement Commission (Procedure) Amendment Rules,

2010.

(2) They shall come into force on the date of their

publication in the Official Gazette.

In the Income-tax Settlement Commission

(Procedure) Rules, 1997 (hereinafter referred to as the said

rules' ), in rule 2,—

(i^{) for clause (vi), the followin}^g^{clause shall be}

substituted, namely :-

'(vi) "Officer of the Commission" means

Secretary, Director of Income-tax (Investigation),

Additional Director of Income-tax (Investigation),

NIT 11—'UTT 3(i)]

%TRU . "1 (1,1471 :

Joint Director of Income-tax (Investigation),

Deputy Director of Income-tax (Investigation)

and Assistant Director of Income-tax

(Investigation).';

(ii) in clause (vii) , after the words 'administrative

officer', the words 'and a superintendent' shall

be inserted.

In rule 5 of the said rules,—

(i) ^{for sub-rule (1), the following sub-rule shall be}

substituted, namely :-

" (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."

after sub-rule (2), the following sub-rule shall be

inserted , namely :—

"(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.

For rule 6 of the said rules, the following rule

shall be substituted, namely :-

Report of the Commissioner under sub-section

(2B) of Section 245D.—The Commissioner shall

furnish seven copies of report referred to in sub-

section (2B) of Section 245D, to the Commission

and one copy to the applicant simultaneously.

5. For rule 7, the following rule shall be substituted,

namely

Preparation of paper books, etc.—(1) If the

applicant proposed to refer to or rely upon any

documents or statements or other papers, during

the course of hearing under sub-section (4) of

Section 245D of the Act, he may submit seven

copies of a paper books containing such papers

duly indexed and numbered, within thirty days

of the receipt of an order under sub-section (2C)

of Section 245D, or within thirty days of the date

by which the application was required to be

declared invalid but has not been so declared :

Provided that the Commission may, in appropriate

cases, condone the delay and admit the paper

book.

(2) If the Commissioner proposes to refer to or

rely upon any documents or statements or other

papers during the course of hearing under sub-

section (4) of Section 245D of the Act, he may

submit seven copies of a paper book containing

such papers duly indexed and numbered along

with his report referred to in rule 9.

(3) The papers referred to in sub-rules (1) and (2)

must be legibly written or type-written in double

space or printed and each paper shall be certified

as a true copy by the party filing the same, or his

authorised representative and indexed in such a

manner as to give a brief description of the

documents, with page numbers and the authority

before whom it was filed."

6. For rule 9 of the said rules, the following rules

shall be substituted, namely :- -

9. "Commissioner's further report.—(1) Where

an application has not been declared invalid

under sub-section (2C) of Section 245D or an

application has been allowed to be further

proceeded with under sub-section (2D) of Section

245D, the information contained in the annexure

and in the statements arid other documents

accompanying such annexure shall be sent to

the Commissioner by the Commission with the

direction that the Commissioner shall furnish a

further report in seven copies within forty-five

days of the receipt of said annexure or within

such extended period as may be allowed by

the Commission on a request made by the

Commissioner.

If the Commissioner fails to furnish his report

on or before the expiry of the specified period of

forty-five days or within further extended period

as the Commission may allow, as the case may

be, the Commission may proceed to hear the case

without such report.

A copy of the report of the Commissioner

under sub-rule (1) of rule 9 shall be sent to the

applicant by the Commission.

9A. Applicant's Comments on Commissioner's

report under rule 9.—(1) The applicant may

furnish comments on the Commissioner's report

received under rule 9 within fifteen days of the

receipt of the copy of the said report by him or

within such extended period as may be allowed

by the Commission on a written request made by

the applicant.

The comments of the applicant shall be

accompanied by a paper book in support thereof,

having the specifications referred to in rule 7.

If the applicant fails to furnish comments on

or before the expiry of the specified period of

fifteen days or within further extended period

under sub-rule (1), the Commission may proceed

further with the case without such comments."