RULE 195 INCOME-TAX RULES 2026 Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court.

Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court.

195. The application referred to in section 376(2), required to be made before the Appellate Tribunal or the jurisdictional High Court, as the case may be, shall be made in Form No. 118 by the Assessing Officer.