Income-tax Appellate Tribunal procedure rules establish tribunal and bench procedures and commence immediately. The Income-tax (Appellate Tribunal) Rules, 1963 are made under section 255(5) of the Income-tax Act, 1961 to regulate the procedure of the Appellate ... Summary
Income-tax Appellate Tribunal procedure rules establish tribunal and bench procedures and commence immediately.
The Income-tax (Appellate Tribunal) Rules, 1963 are made under section 255(5) of the Income-tax Act, 1961 to regulate the procedure of the Appellate Tribunal and its Benches; the rules state their short title and that they come into force immediately.
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