9911796707
TMI BlogIncome-tax (20th Amendment) Rules, 1998X X X X Extracts X X X X X X X X Extracts X X X X ..... t hereby makes the following rules further to amend the Income-tax Rules, 1962, namely,- 1. (1) These rules may be called the Income-tax (20th Amendment) Rules, 1998; (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in rule 45,- (a) in the heading, the words and brackets "Deputy Commissioner (Appeals) and' sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee as computed by the Assessing Officer in the case to which the appeal relates is one hundred thousand rupees or less, two hundred fifty rupees; (b) where the total income of the assessee, computed as aforesaid to which the appeal relates is more than one hundred thousand rupees but not more than two hundred thousand rupees, five hundred rupees; (c) where the total income of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tem and the entries shall be substituted, namely,- "The Deputy Commissioner or the Deputy Director in respect of orders passed before the 1st day of October, 1998 or the Joint Commissioner or the Joint Director passing the order under section 154/272A/274(2)."; (iii) under the Notes occurring at the end, for note 2, the following shall be substituted, namely,- "2. The memorand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of a memorandum of cross-objections; (e) an application for stay of demand shall be accompanied by a fee of five hundred rupees. It is suggested that the fee should 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 triplicate challan sent to the Appellate Tribunal with a memorand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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