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Income-Tax Rules - Rule No. 44C
July, 21st 2010

77[PART IX-A

SETTLEMENT OF CASES

Form of application for settlement of case 78[and intimation to the Assessing Officer].

44C. (1) An application for settlement of a case under sub-section (1) of section 245C shall be made in quintuplicate in Form No. 34B 79[and shall be verified in the manner indicated therein.]

80[(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.]

81[(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.]

 
 
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