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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:—
[भाग II—खण् ड 3(i)]
भारत का राजपत् : ऄसाधारण
5
―Form No. 8A
[See rule 16]
In the High Court of ……… or
Income-tax Appellate Tribunal…..
(strike out whichever is inapplicable)
1.
Appellant’s Personal
Information
Name/ designation of the Appellant (as applicable)
Complete address for sending notices
State
Pin code
Phone No. with STD code/ Mobile No.
Email Address
2.
Respondent’s Personal
Information
Name/ designation of the Respondent (as
applicable)
PAN (if available)
TAN (if available)
Complete address for sending notices
State
Pin code
Phone No. with STD code/ Mobile No.
Email Address (if available)
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)
Income-tax authority or the Appellate
Tribunal passing the order against which
appeal is deferred
(e)
The State and District in which the
jurisdictional Assessing Officer is located
(f)
Section and sub-section under which the
original order is passed
4.
Questions of Law for
which appeal is deferred
Questions of Law
Relevant
Section and
sub-section of
the Act
(a)
(b)
(c)
Total tax effect
6
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
5.
Details of other case/
cases on the basis of
which appeal is deferred
(a)
Name of the assessee
(b)
Court before which the appeal in the other
case is pending
(c)
Question of law in the other case on the basis
of which appeal in the instant case is
deferred:––
(a)
(b)
(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 __________ 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:____________ Signature:_______________________
Date:_____________ Name:_________________________
Designation:_____________________
[भाग II—खण् ड 3(i)]
भारत का राजपत् : ऄसाधारण
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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.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
