Direct Tax Vivad Se Vishwas Rule 8: standardises procedures for Forms 1 to 4 and mandates security, archival and retrieval policies. Rule 8 requires the Principal Director General of Income tax (Systems) or the Director General of Income tax (Systems) to prescribe procedures, formats and standards for Form 1 (declaration and undertaking), Form 2 (certificate), Form 3 (intimation of payment and proof of withdrawal) and Form 4 (order), and to evolve and implement appropriate security, archival and retrieval policies for those documents.
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Provisions expressly mentioned in the judgment/order text.
Direct Tax Vivad Se Vishwas Rule 8: standardises procedures for Forms 1 to 4 and mandates security, archival and retrieval policies.
Rule 8 requires the Principal Director General of Income tax (Systems) or the Director General of Income tax (Systems) to prescribe procedures, formats and standards for Form 1 (declaration and undertaking), Form 2 (certificate), Form 3 (intimation of payment and proof of withdrawal) and Form 4 (order), and to evolve and implement appropriate security, archival and retrieval policies for those documents.
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