Form of appeal to Appellate Tribunal requires specified appellant/respondent data, grounds with tax effect, attachments and prescribed fees. Form No. 36 prescribes the format for appeals to the Income-tax Appellate Tribunal, requiring appellant and respondent details, assessment year and order ... Summary
Form of appeal to Appellate Tribunal requires specified appellant/respondent data, grounds with tax effect, attachments and prescribed fees.
Form No. 36 prescribes the format for appeals to the Income-tax Appellate Tribunal, requiring appellant and respondent details, assessment year and order particulars, amounts disputed (assessments, penalties, other matters), and numbered grounds of appeal with an itemised tax effect. It mandates triplicate filing with specified documentary attachments, sets a fee schedule and payment method, prescribes language and presentation rules, and requires a verification declaration by the appellant; special tax-effect computation rules are provided for certain income provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.