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of <h1>Rule 4C: Avoid Repetitive Appeals with Form DB Declaration, Verified Under Section 18C(1), Signed Per Section 15A</h1> Rule 4C of the Wealth Tax Rules, 1957, addresses the avoidance of repetitive appeals. It requires a declaration, as per section 18C(1), to be submitted in Form DB and verified accordingly. The declaration must be signed by the individual specified in section 15A. When submitted to the Deputy Commissioner (Appeals) or the Commissioner (Appeals), it should be in duplicate, and when submitted to the Appellate Tribunal, it should be in triplicate. This rule was introduced in 1984 and amended in 1989 to update the designated authorities.
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