SUBSCRIBE(free)-Daily Updates (Click Verification Link Received in Your Email)

Rule 16 of Income Tax Rules 1962: Declaration under Section 158A

Rule 16 : Declaration under section 158A
(Chapter: IIIA - Avoidance of Repetitive Appeals)

(1) The declaration referred to in sub-section (1) of section 158A shall be in Form No. 8 and shall be verified in the manner indicated therein.

(2) The declaration and the verification referred to in sub-rule (1) shall be signed by the person specified in sub-rule (2) of rule 45.

(3) The declaration referred to in sub-rule (1) shall,—
(a) in a case where it is furnished to the Deputy Commissioner (Appeals) or the Commissioner (Appeals), be in duplicate, and
(b) in a case where it is furnished to the Appellate Tribunal, be in triplicate.



Extra Notes for Readers:

- Rule 16 was introduced by the Income Tax (3rd Amendment) Rules, 1984, w.e.f. 1-10-1984.



Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.
Submit/See Comments With: or

No comments:

Post a Comment