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of <h1>Procedural Rules 6, 7, 12, 19, 20, 21, 23, 26, 34 Modified for Income-Tax Appeals Under Section 256(1)</h1> Rules 6, 7, 12, 19, 20, 21, 23, 26, and 34 of the Income-tax (Appellate Tribunal) Rules, 1963, are applicable with necessary modifications to applications made under section 256(1). These rules guide the procedural aspects for handling such applications within the framework of direct taxes, specifically concerning the Income-tax Appellate Tribunal.
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