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Draft notification proposing amendments in rule 47 of the Income- tax Rules, 1962, Form of appeal to the Appellate Tribunal (Form No.36) and Form of memorandum of cross-objections to the Appellate Tribunal (Form No.36A)

News and Press Release - Dated:- 14-6-2018 - F.No.370142/8/2018-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) *** New Delhi, June 13, 2018 Sub.: - reg. Section 253 of the Income-tax Act .....

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sub-section (1) or sub-section (2) of section 253 to the Appellate Tribunal shall be made in Form No. 36. Further, sub-rule (2) of the said rule inter alia provides that a memorandum of cross-objections under sub-section (4) of section 253 to the Ap .....

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(Form of Memorandum of cross-objections to the Appellate Tribunal). The existing Form No.36 and Form No. 36A do not capture the data regarding amount disputed in pending appeals before ITAT. The information regarding the amount disputed in appeal is .....

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mentioned that sub-rule (1) and sub-rule (2) of rule 47 provide inter alia that where the appeal/memorandum of cross objection is made by the assesse, the form of appeal/ cross objection, the grounds of appeal/ cross objection and the form of verific .....

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in rule 47 is required to be carried out. 4. In view of the above, it is proposed that Income-tax Rules, 1962 may be amended to:- (i) substitute reference of sub-rule (2) of rule 45 by sub-rule (3) of rule 45 in sub-rule (1) and sub-rule (2) of rule .....

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