Cross-objection procedure: standardised form, required dispute particulars and prescribed tax-effect computation for tribunal filings. Form No. 36A prescribes the format for a memorandum of cross-objections to the Income-tax Appellate Tribunal, requiring party details, appeal and assessment particulars, numbered concise grounds, amounts disputed (assessment, penalty or other), and the tax effect for each ground. It prescribes computation rules for tax effect, excludes interest unless disputed, provides a specific formula for computations under section 115JB/115JC, and imposes procedural formalities including triplicate filing, language options, verification, and possible condonation for delay.