INCOME TAX SETTLEMENT COMMISSION PROCEDURE RULES, 1994

INCOME TAX SETTLEMENT COMMISSION PROCEDURE RULES, 1994[*]
GOVERNMENT OF PAKISTAN
REVENUE DIVISION
(Income Tax Settlement Commission)
NOTIFICATIONS
Islamabad, the 14th December, 1994
INCOME TAX SETTLEMENT COMMISSION RULES, 1994

Rules to regulate the procedure of the Income Tax Settlement
Commission, Islamabad, the 15th October, 1994

1.	Short title and commencement.
2.	Definitions.
3.	The office of Commission.
4.	Sittings of Bench.
5.	Power of Bench.
6.	Office hours and holidays.
7.	Language of the Commission.
8.	Procedure for filing applications.
9.	Date of presentation of application.
10.	Contents of application.
11.	Documents to accompany application.
12.	Filing of affidavit.
13.	Incomplete application, etc.
14.	Appearance of authorized representatives.
15.	Commissioner’s report etc.
16.	Authorization to be filed.
17.	Date and place of hearing of application etc.
18.	Hearing of application etc.
19.	Verification of additional facts.
20.	Continuation of proceedings after the death of an assessee.
21.	Remand of the case by the Commission.
22.	Adjournment of hearing.
23.	Proceedings not open to the public.
24.	Limitation for settlement.
25.	Withdrawing appeals made to the Income Tax Appellate Tribunal by the Commissioner.
26.	Memorandum of Understanding.
27.	Order to be signed and dated.
28.	Order to be communicated to parties.
29.	Scale of copying fee.
30.	Credit of copying and inspection fee.
31.	Arrangement of Record.
32.	Preservation of record.
33.	Manner of destruction of record.
34.	When part "B" of the record to be destroyed.
35.	Fact of destruction to be recorded.
36.	Classification, maintenance and preservation of registers.
37.	Preservation and destruction of return; and other papers.
38.	Seal of the Commission.
39.	Notice to be signed by the Secretary.

^*Income Tax Settlement Commission Procedure Rules published in the Gazette of Pakistan Extraordinary dated December 15, 1994, Part II, from page 2329 to 2344.

Page numbers in the gazette have been replaced by those in this book.