Rule 1 - Short title and commencement - Income-tax (Appellate Tribunal) Rules, 1963

INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963 [NOTIFICATION NO. I-AT/63, DATED 17-4-1963 ] In exercise of the powers conferred by sub-section (5) of section 255 of the Income-tax Act, 1961 (43 of 1961), the Appellate Tribunal is pleased to make the following rules, namely :— Rules to regulate the procedure of the Appellate Tribunal and the procedure of the Benches of the Tribunal Short title and commencement. 1. (1) These rules may be called the Income-tax (Appellate Tribunal) Rules, 1963. (2) They shall come into force at once.