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08 Declaration under section 158A(1) of the Income-tax Act, 1961 to be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Court - Income Tax

1. 83/2022 - Dated: 12-7-2022 - Income Tax - Income-tax (Twenty Second Amendment) Rules, 2022 - Application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court

1. Section 158A - Procedure when assessee claims identical question of law is pending before High Court or Supreme Court - Income-tax Act, 1961
2. Rule 15A - Declaration under section 158A - Income-tax Rules, 1962
3. Manual - Special Provisions for avoiding repetitive appeals - Section 158A