(1) The jurisdiction of the Commission shall be exercised by all the members collectively.

(2) The opinion of the majority shall be considered as the decision of the Commission. If there is a difference of opinion and the majority cannot be established, the opinion of the chairman will be considered as the decision of the commission.

(4) Regardless of what is written in sub-section (1), in the presence of two members, discussion and settlement of tax-related matters can be done.

(5) According to sub-section (4) in the presence of two members, if there is no consensus on tax-related matters in the presence of two members, the opinion supported by the absent member will be considered as the decision of the Commission. If the majority cannot be maintained, it will be as per sub-section (3).