Rule 15A - Declaration under section 158A - Income-tax Rules, 1962

PART IIIA AVOIDANCE OF REPETITIVE APPEALS Declaration under section 158A. 1 [15A ] . (1) The declaration referred to in sub-section (1) of section 158A shall be in Form No. 8 and shall be verified in the manner indicated therein. (2) The declaration and the verification referred to in sub-rule (1) shall be signed by the person specified in sub-rule (2) of rule 45. (3) The declaration referred to in sub-rule (1) shall,- (a) in a case where it is furnished to the Deputy Commissioner (Appeals) or the Commissioner (Appeals), be in duplicate, and (b) in a case where it is furnished to the Appellate Tribunal, be in triplicate. ************** NOTES:- 1. Renumbered vide NOTIFICATION NO. 83/2022 dated 12-07-2022 before it was read as, 16