Section 1997 in Income-Tax Settlement Commission (Procedure) Rules, 1997
1997.
G.S.R. 361(E), dated 4th July, 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 :-
