Rules

48 Form of application for reference to High Court

Form of application for reference to High Court.

¹48. An application under sub-section (1) of section 256 requiring the Appellate Tribunal to refer to the High Court any question of law shall be made in Form No. 37.

Note:-

1. Omitted by the Income-tax (21st Amendment) Rules, 2021 dated 29.07.2021.

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