Notification No. 72/2018 Income Tax
CBDT has amended Income Tax Forms 36/ 36A (i.e. Form of Appeal/ Memorandum of cross-objections to the Appellate Tribunal) vide Notification No. 72/2018 dt. 23 Oct. 2018 (Income-tax (10th Amendment) Rules, 2018), as under:
Amended Forms 36/ 36A for Appeal/ Memorandum of cross-objections before ITAT: CBDT Notification No. 72/2018 Income Tax dt. 23 Oct. 2018
G.S.R 1054(E).—In exercise of the powers conferred by section 253 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. Short title and commencement.—(1) These rules may be called the Income-tax (10th Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962,-
“(i) in rule 47, in sub-rule (1) and sub-rule (2), for the words, brackets and figure “sub-rule (2)”, the words, brackets and figure “sub-rule (3)” shall respectively be substituted;
(ii) in Appendix II,-
(a) for Form 36 and notes thereto, the following shall be substituted, namely:-
“Form No. 36
[See rule 47(1)]
Form of appeal to the Appellate Tribunal*
(b) for Form 36A and notes thereto, the following shall be substituted, namely:-
“Form No. 36A
[See rule 47(2)]
Form of memorandum of cross-objections to the Appellate Tribunal*
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notification number S.O. 969(E), dated the 26th March, 1962 and last amended vide notification number S.O. 4213(E), dated 30th August, 2018.