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of <h1>Guidance on Filing Reference Applications under Section 256(1) of Income-tax Act: Steps, Required Details, and Fees</h1> This procedure for filing a reference application under Section 256(1) of the Income-tax Act, 1961, to the Income-tax Appellate Tribunal. The form requires details such as the applicant's and respondent's names, the state of filing, and appeal information. It includes sections for stating admitted facts and questions of law arising from a tribunal's order, which the applicant seeks to refer to the High Court. The form must be accompanied by a specified fee, dependent on the initiation date of the assessment proceedings, and requires submission of relevant documents.
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