<h1>Income-tax Rules amendment: replace Form 36/36A and update rule 47 signatory reference to capture disputed amounts.</h1> The draft substitutes references to sub-rule (2) of rule 45 with sub-rule (3) in rule 47(1) and (2) and replaces Form Nos. 36 and 36A with new forms that collect detailed appellant/respondent data, pending appeal particulars, and the amount disputed and payable in respect of disputed items to support litigation management.