Section 5 in Income-Tax Settlement Commission (Procedure) Rules, 1997
5. Procedure for filing settlement application - [(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.] [Substituted by Notification No. G.S.R. 820 (E) dated 6.10.2010 (w.e.f. 4.7.1997)]
(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.(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.] [Inserted by Notification No. G.S.R. 820 (E) dated 6.10.2010 (w.e.f. 4.7.1997)][6. 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.] [Substituted by Notification No. G.S.R. 820 (E) dated 6.10.2010 (w.e.f. 4.7.1997)][7. 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 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.] [Substituted by Notification No. G.S.R. 820 (E) dated 6.10.2010 (w.e.f. 4.7.1997)]
