March 22, 2018
Published by Law@HostBooks at March 22, 2018
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Rule – 48B, Estimate of advance deposit

48B. [Omitted by the IT (Fifth Amdt.) Rules, 1989, w.e.f. 18-5-1989.] Reference: www.incometaxindia.gov.in
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March 22, 2018
Published by Law@HostBooks at March 22, 2018
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Rule – 48A, Notice of demand

48A. [Omitted by the IT (Fifth Amdt.) Rules, 1989, w.e.f. 18-5-1989.] Reference: www.incometaxindia.gov.in
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March 22, 2018
Published by Law@HostBooks at March 22, 2018
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Rule – 48, Form of application for reference to High Court10

48. An application under sub-section (1) of section 256 requiring the Appellate Tribunal to refer to the High Court any question of law shall be made in Form No. 37. Reference: […]
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March 22, 2018
Published by Law@HostBooks at March 22, 2018
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Rule – 47, Form of appeal and memorandum of cross-objections to Appellate Tribunal

47. (1) An appeal under sub-section (1) or sub-section (2) of section 253 to the Appellate Tribunal shall be made in Form No. 36 9[, and where the appeal is made by […]
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March 22, 2018
Published by Law@HostBooks at March 22, 2018
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Rule – 46A, Production of additional evidence before the 94[Deputy Commissioner (Appeals)]95[and Commissioner (Appeals)

46A. (1) The appellant shall not be entitled to produce before the 94[Deputy Commissioner (Appeals)] 95[or, as the case may be, the Commissioner (Appeals)], any evidence, whether oral or documentary, other than the […]
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March 22, 2018
Published by Law@HostBooks at March 22, 2018
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Rule – 46, Mode of service

46. (1) The intimation of any such order as is referred to in clause (c) of sub-section (2) of section 249 shall be served in the same manner as is laid […]
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March 22, 2018
Published by Law@HostBooks at March 22, 2018
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Rule – 45, Form of appeal to Commissioner (Appeals)

45. (1) An appeal to the Commissioner (Appeals) shall be made in Form No. 35. (2) Form No. 35 shall be furnished in the following manner, namely:— (a) in the […]
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March 22, 2018
Published by Law@HostBooks at March 22, 2018
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Rule – 44H, Action by the Competent Authority of India and procedure for giving effect to the decision under the agreement

44H. (1) Where a reference has been received from the competent authority of a country outside India under any agreement with that country with regard to any action taken by […]
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March 22, 2018
Published by Law@HostBooks at March 22, 2018
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Rule – 44GA, Procedure to deal with requests for bilateral or multilateral advance pricing agreements

44GA. (1) Where a person has made request for a bilateral or multilateral advance pricing agreement in an application filed in Form No. 3CED in accordance with rule 10-I, the request […]
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