Income Tax Notification No 83/2022, G.S.R. 537(E) dated 12.07.2022 for Income-tax (Twenty Second Amendment) Rules 2022.
Income-tax (Twenty Second Amendment) Rules 2022
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 12th July, 2022
INCOME-TAX
G.S.R. 537(E).—In exercise of the powers conferred by sub-section (2) of section 158AB read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:––
1. Short title and commencement
(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 No. 8A by the Assessing Officer.”.
3. In the principal rules, in Appendix-II,––
(I) in Form No. 8, for the brackets, words and figures “[See rule 16]” the brackets, words and figures “[See rule 15A]” shall be substituted;
(II) after Form No. 8, the following Form shall be inserted, namely:—
Form No. 8A
[See rule 16]
In the High Court of ……… or
Income-tax Appellate Tribunal…..
(strike out whichever is inapplicable)
Download Form No. 8A
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__________ for the assessment year__________ ,
(b) the question(s) is/are pending before the jurisdictional High Court under section 260A or the Supreme Court in an appeal under section 261 or the Supreme Court in a Special Leave Petition under article 136 of the Constitution against the order of the Appellate Tribunal/ jurisdictional High Court as mentioned in item 5 above;
(c) the appeal on the question(s) of law mentioned in item 4 shall be filed in accordance with the provisions of sub-section (4) of section 158AB of the Act.
Signed
(Appellant)
Name:_____________
Designation:______________
Form of Verification
I, _________________, the appellant, do hereby declare that what is stated above is true to the best of my information and belief.
Place:
Date:
Signature:________________
Name:_______________________
Designation:__________
Notes:
If the space provided is found insufficient, separate enclosures may be used for the purpose.”.
[Notification No. 83/2022/ F. No. 370142/30/2022-TPL]
PRAJNA PARAMITA, Director
Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii) vide number S.O. 969(E) dated the 26th March, 1962 and were last amended vide notification number G.S.R. 524(E) dated the 8th July, 2022.