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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 23rd October, 2018
G.S.R 1054(E).—In exercise of the powers conferred by section 253 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) These rules may be called the Income–tax (10th Amendment)
Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, __
“(i) in rule 47, in sub-rule (1) and sub-rule (2), for the words, brackets and figure “sub-rule (2)”, the words,
brackets and figure “sub-rule (3)” shall respectively be substituted;
(ii) in Appendix II, __
(a) for Form 36 and notes thereto, the following shall be substituted, namely:-
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“Form No. 36
[See rule 47(1)]
Form of appeal to the Appellate Tribunal
In the Income-tax Appellate Tribunal……………………….
Appeal No………….of………
…………………..... Versus ……………………
APPELLANT
RESPONDENT
Appellant’s Personal Information
Name /designation of the
Appellant (as applicable)
PAN (if available)
TAN (if applicable)
Complete address for sending
notices
State
Pin Code
Phone No. with STD code/
Mobile No.
Email Address
Respondent’s Personal Information
Name or designation of the
Respondent (as applicable)
PAN (if available)
TAN (if applicable)
Complete address for sending
notices
State
Pin Code
Phone No. with STD code/
Mobile No. (if available)
Email Address (if available)
Appeal Details
1
Assessment year in connection with which the appeal is
preferred
2
Total income declared by the assesse for the assessment year
referred to in item 1
3
Details of the order appealed against
a
Section and sub-section under which the order is passed
b
Date of order
c
Date of service or communication of the order
4
Income-tax Authority passing the order appealed against
5
The State and District in which the jurisdictional Assessing
Officer is located
6
Section and sub-section under which the original order is
passed
10
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Amounts disputed in appeal
7
If appeal relates to any assessment: -
a
Total income as computed by the Assessing Officer for
the assessment year referred to in item 1
b
Total amount of additions or disallowances made in the
assessment
c
Amount disputed in appeal
8
If appeal relates to any penalty:-
a
Total amount of penalty imposed as per order
b
Amount of penalty disputed in appeal
9
If appeal relates to any other matter:-
a
Amount disputed in appeal
Grounds of Appeal
10
Grounds of Appeal
Tax effect relating to
each Ground of appeal
(see note below)
1.
2.
3.
Total tax effect (see note below)
Appeal filing
details
11
Whether there is any delay in filing of appeal
(if yes, please attach application seeking condonation of delay)
Yes/No
12
Details of Appeal Fees Paid
BSR Code
Date of payment
Sl. No.
Amount
Signed
Signed
(Authorised representative, if any)
(Appellant)
Name:
Name:
Designation:
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
Signature
Date
Name:
Designation:
Notes:
1.
The memorandum of appeal shall be in triplicate and shall be accompanied by__
(a) two copies (at least one of which should be a certified copy) of the order appealed against, two copies
of the relevant order of the Assessing Officer, two copies of the grounds of appeal or the grounds of
objection before the first appellate authority or the Dispute Resolution Panel, two copies of the
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statement of facts, if any, filed before the said appellate authority or the Dispute Resolution Panel, and
also-
(i)
in the case of an appeal against an order levying penalty, two copies of the relevant assessment
order;
(ii)
in the case of an appeal against an order under sub-section (3) of section 143 read with section
144A of the Income-tax Act, 1961, two copies of the directions issued under the said section
144A;
(iii)
in the case of an appeal against an order under section 147 of the Income-tax Act, 1961, two
copies of the original assessment order, if any;
(iv)
in the case of an appeal against an assessment order made in pursuance of the directions of the
Dispute Resolution Panel, the copy of Directions of the Dispute Resolution Panel.
(b) two copies of the relevant order where an appeal is against an order passed by a Principal Chief
Commissioner or Chief Commissioner or a Principal Director General or Director General or
Principal Commissioner or Commissioner or Principal Director or Director.
2.
(A) The memorandum of appeal by an assessee under sub-section (1) of section 253(1) of the Income-
tax Act, 1961 shall be accompanied by a fee of, __
(a) where the total income of the assessee as computed by the Assessing Officer, in the case to
which the appeal relates, is one hundred thousand rupees or less, five hundred rupees;
(b) where the total income of the assessee, computed as aforesaid, in the case to which the appeal
relates is more than one hundred thousand rupees but not more than two hundred thousand
rupees, one thousand five hundred rupees;
(c) where the total income of the assessee, computed as aforesaid, in the case to which the appeal
relates is more than two hundred thousand rupees, one per cent. of the assessed income,
subject to a maximum of ten thousand rupees;
(d) where the subject matter of an appeal relates to any matter, other than those specified in
clauses (a), (b) and (c), five hundred rupees;
(e) no fee shall be payable in the case of a memorandum of cross-objections;
(f)
an application for stay of demand shall be accompanied by a fee of five hundred rupees.
(B) The fee may be credited in a branch of the authorised bank or a branch of the State Bank of India or
a branch of the Reserve Bank of India after obtaining a challan and the copy of the challan in triplicate shall
be sent to the Appellate Tribunal with the memorandum of appeal.
(C) The Appellate Tribunal shall not accept cheques, drafts, hundies or other negotiable instruments for
the purpose of payment of the fee.
3.
The memorandum of appeal shall be written in English or, if the appeal is filed in a Bench located in any
State notified by the President of the Appellate Tribunal for the purposes of rule 5A of the Income-tax
(Appellate Tribunal) Rules, 1963, then, at the option of the appellant, in Hindi, and shall set forth, concisely
and under distinct heads, the grounds of appeal without any argument or narrative and such grounds should be
numbered consecutively.
4.
The Appeal number and year of appeal shall be filled in by the office of the Appellate Tribunal.
5.
In column’s seeking Appellant’s and Respondent’s information, the relevant data, as applicable shall be
filled in properly.
Illustration.__ for instance in case the Department is Appellant or Respondent, as the case may be, the
designation of the officer filing the Appeal and details pertaining to his office may be filled, if available.
6.
The 'Tax effect' for the purpose of filling this Form shall be taken as the difference between the tax on
the total income assessed and the tax that would have been chargeable had such total income been reduced by
the amount of income in respect of the issues against which appeal is intended to be filed (i.e. disputed issues)
including applicable surcharge and cess:
12
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Provided that the tax shall not include any interest thereon, except where chargeability of interest itself is in
dispute and in case the chargeability of interest is the issue under dispute, the amount of interest shall be the
tax effect:
Provided further that in cases where returned loss is reduced or assessed as income, the tax effect shall
include notional tax on disputed issues:
Provided also that in case of penalty orders, the tax effect shall be the quantum of penalty deleted or reduced
in the order to be appealed against:
Provided also that while determining ‘total tax effect’ the tax effect on grounds, which forms part of the
common grounds, such as where reopening of the case itself is under challenge, shall not be considered
separately:
Provided also that where income is computed under the provisions of section 115JB or section 115JC of the
Income-tax Act, 1961, the ‘tax effect’, shall be computed as per the following formula, namely: __
(A-B) + (C-D)
Where,
A = the total amount of tax as per the provisions other than the provisions contained in section
115JB or section 115JC (herein called regular provisions);
B = the total amount of tax that would have been chargeable had the total income assessed as
per the regular provisions been reduced by the amount of the disputed issues under regular
provisions;
C = the total amount of tax as per the provisions contained in section 115JB or section 115JC;
D = the total amount of tax that would have been chargeable had the total income assessed as
per the provisions contained in section 115JB or section 115JC was reduced by the amount
of disputed issues under the said provisions:
Provided also that where the amount of disputed issues is considered both under the provisions
contained in section 115JB or section 115JC and under regular provisions, such amount shall not be
reduced from total amount of tax while determining the amount under item D.
7.
If the space provided is found insufficient, separate enclosures may be used for the purpose.”;
(b) for Form 36A and notes thereto, the following shall be substituted, namely:-
“Form No. 36A
[See rule 47(2)]
Form of memorandum of cross-objections to the Appellate Tribunal
In the Income-tax Appellate Tribunal…………………….
Cross-objection No………….of……… …. ….
In Appeal No………………..of……… …. ….
…………………..... Versus ……………………
APPELLANT
RESPONDENT
Appellant’s Personal
Information
Name or designation of the
Appellant (as applicable)
PAN (if available)
TAN (if applicable))
Complete
address
for
sending notices
State
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13
Pin Code
Phone No. with STD code/
Mobile No.
Email Address
Respondent’s Personal Information
Name or designation of the
Respondent (as applicable)
PAN (if available)
TAN (if applicable)
Complete
address
for
sending notices
State
Pin Code
Phone No. with STD code/
Mobile No.(if available)
Email Address (if available)
Appeal/Cross-objections Details
1
Appeal number allotted by Tribunal to which the cross-
objection relates
2
Assessment year in connection with which the memorandum
of cross-objections is preferred
3
Section under which the order appealed against was passed
4
Total income declared by the assesse for the assessment year
referred to in item 1
5
Income-tax Authority passing the order appealed against
6
The State and District in which the jurisdictional Assessing
Officer is located
7
Date of receipt of notice of appeal filed by the appellant to the
Tribunal
Amounts disputed in cross-objections
8
If cross-objection relates to any assessment:-
a
Total income as computed by the Assessing Officer for
the assessment year referred to in item 1
b
Total amount of additions or disallowances made in the
assessment
c
Amount disputed in cross-objection
9
If cross-objection relates to any penalty:-
a
Total amount of penalty imposed as per order
b
Amount of penalty disputed in cross-objection
10
If appeal relates to any other matter:-
a
Amount disputed in cross-objection
Grounds of
cross
objections
11
Grounds of cross-objections
Tax effect relating to
each Ground of cross-
objection
(see note below)
14
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
1.
2.
3.
Total tax effect (see note below)
Appeal filing
details
12
Whether there is delay in filing cross-objections
(if yes, please attach application seeking condonation of delay)
Yes/No
Signed
Signed
(Authorised representative, if any with name)
(Respondent)
Name:
Name:
Designation:
Designation:
Form of verification
I,________, the respondent, do hereby declare that what is stated above is true to the best of my information
and belief.
Place
Signature
Date
Name:
Designation:
Notes:
1.
The memorandum of cross-objections must be in triplicate.
2.
The memorandum of cross-objections shall be written in English or, if the memorandum is filed in a
Bench located in any State notified by the President of the Appellate Tribunal for the purposes of rule 5A of
the Income-tax (Appellate Tribunal) Rules, 1963, then, at the option of the respondent, in Hindi, and shall set
forth, concisely and under distinct heads, the cross-objections without any argument or narrative and such
objections should be numbered consecutively.
3.
The number and year of memorandum of cross-objections shall be filled in by the office of the Appellate
Tribunal.
4.
The Appeal number and year of appeal as allotted by the office of the Tribunal and appearing in the
notice of appeal received by the respondent shall be filled in by the respondent.
5.
In column seeking Respondents and Appellants information, the relevant data, as applicable, shall be
filled in properly.
Illustration.__for instance in case the department is Appellant or Respondent, as the case may be, the
designation of the officer filing the cross-objections and details pertaining to his office may be filled, if
available.
6.
The 'Tax effect' for the purpose of filling this Form shall be taken as the difference between the tax on
the total income assessed and the tax that would have been chargeable had such total income been reduced by
the amount of income in respect of the issues against which croos-objection is intended to be filed (i.e.
disputed issues) including applicable surcharge and cess:
Provided that the tax shall not include any interest thereon, except where chargeability of interest itself is in
dispute and in case the chargeability of interest is the issue under dispute, the amount of interest shall be the
tax effect:
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Provided further that in cases where returned loss is reduced or assessed as income, the tax effect shall
include notional tax on disputed issues:
Provided also that in case of penalty orders, the tax effect shall be the quantum of penalty deleted or reduced
in the order to be cross-objected against:
Provided also that while determining ‘total tax effect’, the tax effect on grounds, which forms part of the
common grounds of cross-objection, such as where reopening of the case itself is under challenge, shall not be
considered separately:
Provided also that where income is computed under the provisions of section 115JB or section 115JC of the
Income-tax Act, 1961, the ‘tax effect’, shall be computed as per the following formula, namely: __
(A-B) + (C-D)
Where,
A = the total amount of tax as per the provisions other than the provisions contained in section
115JB or section 115JC (herein called regular provisions);
B = the total amount of tax that would have been chargeable had the total income
assessed as per the regular provisions been reduced by the amount of the disputed
issues
under regular provisions;
C = the total amount of tax as per the provisions contained in section 115JB or section 115JC;
D = the total amount of tax that would have been chargeable had the total income assessed as
per the provisions contained in section 115JB or section 115JC was reduced by the amount
of disputed issues under the said provisions:
Provided also that where the amount of disputed issues is considered both under the provisions
contained in section 115JB or section 115JC and under regular provisions, such amount shall not be
reduced from total amount of tax while determining the amount under item D.
7.
If the space provided is found insufficient, separate enclosures may be used for the purpose.”.
[Notification No. 72/2018] [F. No. 370142/8/2018-TPL]
Dr. T. S. MAPWAL, Under Secy.
Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (ii) vide notification number S.O. 969(E), dated the 26th March, 1962 and last amended
vide notification number S.O. 4213(E), dated 30th August, 2018.
