Procedure for filing the complaint

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..... II (a) The complaint shall be duly signed by the complainant and his authorised representative, if any, and shall state clearly the name and address of the complainant, the name of the office and official of the Income-tax Department against whom the complaint is made, the facts giving rise to the complaint supported by documents, if any, relied on by the complainant and the relief sought from th .....

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..... ed the complaint or the complainant had not received any reply within a period of one month after such authority had received his representation or the complainant is not satisfied with the reply given to him by such authority; (b) the complaint is made not later than one year after the complainant has received the reply of the department to his representation or, in case, where no reply is rece .....

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