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        Direct Taxes

        Rule 5 - Language of the Tribunal

        Income-tax (Appellate Tribunal) Rules, 1963

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        Language of the tribunal designated English, a mandatory requirement governing proceedings and filings under appellate tax rules. Rule 5 of the Income-tax (Appellate Tribunal) Rules, 1963 prescribes English as the operative language for hearings, filings, records, and official communications of the 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.

                                Language of the tribunal designated English, a mandatory requirement governing proceedings and filings under appellate tax rules.

                                Rule 5 of the Income-tax (Appellate Tribunal) Rules, 1963 prescribes English as the operative language for hearings, filings, records, and official communications of the tribunal.


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