(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.
(4) The assessee shall, on the date on which he makes the application to the Settlement Commission, intimate in Form No. 34BA to the Assessing Officer of having made such application to the Commission.
Extra Notes for Readers:
- Rule 44C was introduced by the Income Tax (3rd Amendment) Rules, 1976, w.e.f. 1st Apr. 1976
- Sub-rule (4) was added by the Income Tax (9th Amendment) Rules, 2007, w.e.f. 7th Aug. 2007
Reference/Source: Check at Income Tax site for latest version of the Rules - link