Rule 44CA: Disclosure of information in the application for settlement of cases

The Income-tax Rules, 1962Central Act · 1962

Disclosure of information in the application for settlement of cases.

(1) The Settlement Commission shall, while calling for a report from the Commissioner under sub-section (2B) of section 245D, forward a copy of the application in Form No. 34B [(including the Annexure and the statements] and other documents accompanying such Annexure) along with a copy of the order under sub-section (1) of section 245D or, as the case may be, an intimation in respect of an application deemed to have been allowed to be proceeded with under sub-section (2A) of that section 245D.

[(2) 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 that section, all the material and other information produced by the assessee before the Settlement Commission shall be sent to the Commissioner to enable him to furnish the report under sub-section (3) of section 245D.

(3) Where the proceeding before the Settlement Commission abates, the Commission shall send, all the material and other information produced by the assessee before the Commission and the results of any enquiry held or evidence recorded in the course of proceedings before it, to the Commissioner.]

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	44CA
Marginal note	Disclosure of information in the application for settlement of cases
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted. Substituted for "(other than the Annexure and the statements)" by the IT (First Amdt.) Rules, 2014, w.e.f. 15-1-2014.
substituted. Sub-rules (2) and (3) substituted for sub-rule (2) by the IT (First Amdt.) Rules, 2014, w.e.f. 15-1-2014.

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