TMI BlogIncome-tax (Twenty Second Amendment) Rules, 2022 - Application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High CourtX X X X Extracts X X X X X X X X Extracts X X X X ..... ent. (1) This rule may be called the Income-tax (Twenty Second Amendment) Rules, 2022. (2) They shall come into force from the date of its publication in the Official Gazette. 2 . In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in Part IIIA, rule 16 shall be renumbered as rule 15A thereof and after rule 15A as so numbered, the following rule shall be inserted, namely:- 16. Application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court. - The application referred to in sub-section (2) of section 158AB, required to be made before the Appellate Tribunal or the jurisdictional High Court, as the case may be, shall be made in Form N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Case Details (a) Assessment year in connection with which the appeal is deferred (b) Total income declared by the assessee for the assessment year referred to in item (a) (c) Details of the order against which appeal is deferred (i) Section and sub-section under which order is passed (ii) Date of order (iii) Date of service or communication of the order (d) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) 6. Due date for filing of application as per sub-section (2) of section 158AB Explanation : For the purposes of this rule and form No. 8A, the words relevant case and other case shall have the same meaning as assigned to them in section 158AB of the Act. It is hereby certified that (a) the question(s) of law mentioned in item 4, arising in the case of the assessee for assessment year ___________ is/are identical with a question of law arising in:- a. his case for the assessment year ___________ b. the case of ___ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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