Form references defined: 'Forms' denotes the Appendix forms prescribed in the Income tax (Certificate Proceedings) Rules. References to Forms within the Income tax (Certificate Proceedings) Rules, 1962 are to be read as references to the forms set out in the Appendix to those Rules, thereby fixing the source and content of form-based references for procedural application.
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Provisions expressly mentioned in the judgment/order text.
Form references defined: "Forms" denotes the Appendix forms prescribed in the Income tax (Certificate Proceedings) Rules.
References to Forms within the Income tax (Certificate Proceedings) Rules, 1962 are to be read as references to the forms set out in the Appendix to those Rules, thereby fixing the source and content of form-based references for procedural application.
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