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Section 12

Securities Transaction Tax Rules, 2004Central Rules · 1992

(1) An appeal under sub-section (1) of section 110 to the Commissioner (Appeals) shall be made in Form No. 4.

(2) The form of appeal prescribed by sub-rule (1), the grounds of appeal and the form of verification appended thereto relating to an assessee shall be signed and verified by the person who is authorised to sign the return of taxable securities transactions under rule 8, as applicable to the assessee.

Form of appeal to Appellate Tribunal.

13. An appeal under sub-section (1) or sub-section (2) of section 111 of the Act to the Appellate Tribunal shall be made in Form No. 5, and where the appeal is made by the assessee, the form of appeal, the grounds of appeal and the form of verification appended thereto shall be signed by the person specified in rule 8.

Where this provision sits

ActSecurities Transaction Tax Rules, 2004
Section12
JurisdictionCentral
StatusIn force as published by the source

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