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of <h1>Rule 35A: Filing Stay Petitions for Tax Recovery Requires Triplicate Submission, Detailed Information, and Affidavit Support</h1> Rule 35A of the Income-tax (Appellate Tribunal) Rules, 1963 outlines the procedure for filing and disposing of stay petitions related to the recovery of tax, interest, penalties, fines, estate duty, or other sums. Applications must be submitted in triplicate to the Registrar or Assistant Registrar at the relevant tribunal headquarters. They should be neatly typed in English and include concise details such as the demand specifics, appeal results, undisputed amounts, and reasons for the stay request. Applications must be supported by an affidavit and may be rejected if they do not meet specified requirements. Separate applications are needed for different enactments.
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