notification no. 72/2018 f. no. 370142/8/2018 tpl / gsr 1054 e income tax 10th amendment rules 2018

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:- ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 9 “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 ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 11 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: