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<h1>Simplified Procedure for Filing Reference Applications u/s 256(1) of Income Tax Act Announced by Board.</h1> The circular addresses the procedure for filing reference applications under Section 256(1) of the Income Tax Act, 1961. It acknowledges the challenges faced by Commissioners of Income-tax in obtaining prior Board approval due to the requirement of submitting multiple documents, which is time-consuming. The Board has decided that, moving forward, copies of orders from the Income Tax Officer (I.T.O.), the Appellate Assistant Commissioner (A.A.C.), and the opinion of the Standing Counsel are not required unless referenced in the Commissioner's report. However, the Tribunal's orders must always be included. The instructions in the Office Manual have been modified accordingly.