CBDTNotificationG.S.R. 1055(E)23 Oct 2018

Income-tax Dispute Resolution Panel First Amendment Rules 2018

Who: The Central Board of Direct Taxes
Action: Use Form No.36 as contained in Appendix-II to the Income-tax Rules, 1962 instead of Form No.36B under rule 14.

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What changed

The Central Board of Direct Taxes amends the Income-tax (Dispute Resolution Panel) Rules, 2009. The update replaces the reference to Form No.36B with Form No.36 from Appendix-II of the Income-tax Rules, 1962, under rule 14. These rules take effect on the date of publication in the Official Gazette.

What you must do

Use Form No.36 as contained in Appendix-II to the Income-tax Rules, 1962 instead of Form No.36B under rule 14.

Key dates

Effective from: 23 Oct 2018
Date of publication and commencement: 23 Oct 2018

Who is affected

The Central Board of Direct Taxes

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Written automatically from the official document. It is not a professional review, so check material decisions against the official record.

Document text

Prepared for reading; wording retained from the source.

Official source

16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

NOTIFICATION New Delhi, the 23rd October, 2018 G.S.R. 1055(E).—In exercise of the powers conferred by sub-section (14) of section 144C 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 (Dispute Resolution Panel) Rules, 2009, namely:—

Short title and commencement.__(1) These rules may be called the Income–tax (Dispute Resolution Panel) (First Amendment) Rules, 2018.

(2) They shall come into force on the date of their publication in the Official Gazette.

In the Income–tax (Dispute Resolution Panel) Rules, 2009, in rule 14, for the words , figures and letter “Form No.36B”, the words, figures and letter “Form No.36 as contained in Appendix-II to the Income-tax Rules, 1962” shall be substituted. [Notification No. 73/2018] [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. 2958(E), dated 20th November, 2009 and last amended vide Notification number S.O. 3324(E), dated 31st December, 2014.

Source details

Official title: notification no. 73/2018 f. no. 370142/8/2018 tpl / gsr 1055 e income tax dispute resolution panel first amendment rules 2018
Source: Central Board of Direct Taxes / Income Tax Department
Type: notification
Published by source: 23 Oct 2018
Document number: G.S.R. 1055(E)
Issuing division: Central Board of Direct Taxes
Effective date: 23 Oct 2018
Coverage area: direct-tax

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