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Compliance Calendar For October-2022 [Notification No. 111/2022/F. No. 370142/32/2022-TPL]

4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
सत्यापन का प्ररूप
मै………….., ऄपीलाथी, घोजषत करता हं दक उपर जो कथन दकया गया हैिह मेरी जानकारी और जिश्वास से सिोत्तम
सत्य है ।
स्ट्थान:……………. हस्ट्ताक्षर: ………………….
तारीख:…………………. नाम: ……………………
पद: ……………..
ठटप्पजणयााँ:
यदद ईपलब्ध कराया गया स्ट्थान ऄपयाडप्त पाया जाता है, तो आस प्रयोजन केजलए पृथकतया ऄनुलग्नक का ईपयोग दकया जा
सकता है।”।
[ऄजधसूचना सं. 83/2022/फा. सं. 370142/30/2022-टीपीएल]
प्रज्ञा पारजमता, जनदेिक
ठटप्पण: मूल जनयम भारत के राजपत्, ऄसाधारण, भाग II, खंड-3, ईप-खंड (ii) मेंसंखया का.अ. 969(ऄ) तारीख
26 माचड, 1962 द्वारा प्रकाजित दकए गए और ऄंजतम बार ऄजधसूचना संखया सा.का.जन 524(ऄ) तारीख,
08 जुलाइ, 2022 द्वारा संिोजधत दकए गए थे।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
INCOME-TAX


New Delhi, the 12th July, 2022

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)
  4. 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
  5. 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)
  6. 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
  7. 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)]
  8. 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)
  9. 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 7
    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.

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