Application under section 440(2) requires order details, payment particulars, and verification of no pending appeal. Form No. 161 prescribes the application format under section 440(2) for an assessee or other competent applicant in relation to an assessment or ... Summary
Application under section 440(2) requires order details, payment particulars, and verification of no pending appeal.
Form No. 161 prescribes the application format under section 440(2) for an assessee or other competent applicant in relation to an assessment or reassessment order. The form requires personal details, particulars of the order and demand, payment details with challan references, and a verification that the information is true, no appeal has been filed, and no appeal will be filed before the expiry of the period specified in section 440(5). It also specifies full-name and address requirements and permits pre-filled particulars where possible.
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