Income Tax

Tax Settlement Commission, a quais judicial body, was set up under section 248B of Income-tax Act 1961. It has been set up as a result of recommendations made by Direct Taxes Enquiry Committee (Popularly known as Wanchoo Committee).The objective of setting up of this commission is to settle the tax liabilities in complicated cases avoiding endless and prolonged litigations respurces of Income-tax Department.This commission comprises persons of integrity and outstanding ability, having special knowledge of and experience in, problems relating to direct taxes and business accounts.

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