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of <h1>Income-tax Amendment Updates Rule 47, Forms 36 and 36A to Streamline Appeals Process Effective October 23, 2018.</h1> The Income-tax (10th Amendment) Rules, 2018, effective from October 23, 2018, introduce changes to the Income-tax Rules, 1962, specifically amending rule 47 and related forms. The amendments replace sub-rule references and update Form 36, which outlines the procedure for filing an appeal to the Appellate Tribunal, including details about the appellant and respondent, appeal specifics, and grounds of appeal. The notification also revises Form 36A for filing cross-objections, detailing the requirements for submission, including necessary documents, fees, and procedural guidelines for both forms. These changes aim to streamline the appeal process within the Income-tax Appellate Tribunal.
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