Rules

16 Declaration under section 158A

¹[Application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court.

16.The application referred to in sub-section (2) of section 158AB, required to be made before the Appellate Tribunal or the jurisdictional High Court, as the case may be, shall be made in Form No. 8A by the Assessing Officer.]

Notes:-

1. Inserted by the Income-tax (Twenty-second Amendment) Rules, 2022, w.e.f. 12-7-2022.

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