Rule 15A: Declaration under section 158A
The Income-tax Rules, 1962Central Act · 1962
PART IIIA
AVOIDANCE OF REPETITIVE APPEALS
Declaration under section 158A.
[] (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.
Where this provision sits
| Act | The Income-tax Rules, 1962 |
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| Rule | 15A |
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| Marginal note | Declaration under section 158A |
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| Jurisdiction | Central |
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| Status | In force as published by the source |
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How this provision has been amended
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
- renumbered. Rule 16 renumbered as rule 15A by the IT (Twenty-second Amdt.) Rules, 2022, w.e.f. 12-7-2022.
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