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of <h1>New Income-tax Rules: Rule 16 Renumbered to 15A, Deferral Procedure Introduced for Appeals u/s 158AB.</h1> The Income-tax (Twenty Second Amendment) Rules, 2022, introduced by the Central Board of Direct Taxes, amends the Income-tax Rules, 1962. Effective from its publication date, the amendment renumbers rule 16 as rule 15A and introduces a new rule 16. This rule outlines the procedure for deferring the filing of appeals before the Appellate Tribunal or jurisdictional High Court under section 158AB. The application for deferral must be submitted by the Assessing Officer using Form No. 8A. The form requires detailed information about the appellant, respondent, case details, questions of law, and other relevant cases.
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