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Rule 44C of Income Tax Rules 1962: Form of application for settlement of case

Rule 44C : Form of application for settlement of case and intimation to the Assessing Officer
(Part IX-A : Settlement of Cases)

(1) An application for settlement of a case under sub-section (1) of section 245C shall be made in quintuplicate in Form No. 34B and shall be verified in the manner indicated therein.

(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

Check at Income Tax Dept. official site for latest version of the Rule.

This page was created/last updated on 17th October 2016.