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        Income Tax

        Rule 15A - Declaration under section 158A

        Income-tax Rules, 1962
        Chapter IIIA
        AVOIDANCE OF REPETITIVE APPEALS

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        Avoidance of repetitive appeals requires a prescribed declaration in Form No.8 with verification and duplicate or triplicate filing. The declaration for avoidance of repetitive appeals must be furnished in the prescribed form, verified as indicated and signed by the person specified in the procedural rule; filings must be in duplicate when presented to the Deputy Commissioner (Appeals) or Commissioner (Appeals) and in triplicate when presented to the Appellate Tribunal.
                  Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                  Provisions expressly mentioned in the judgment/order text.

                      Avoidance of repetitive appeals requires a prescribed declaration in Form No.8 with verification and duplicate or triplicate filing.

                      The declaration for avoidance of repetitive appeals must be furnished in the prescribed form, verified as indicated and signed by the person specified in the procedural rule; filings must be in duplicate when presented to the Deputy Commissioner (Appeals) or Commissioner (Appeals) and in triplicate when presented to the Appellate Tribunal.


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