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    <title>Declaration under section 158A</title>
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    <description>Declaration under section 158A must be filed in Form No. 8, verified as prescribed, and signed by the person specified in rule 45(2). The declaration is to be submitted in duplicate before the Deputy Commissioner (Appeals) or the Commissioner (Appeals), and in triplicate before the Appellate Tribunal.</description>
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      <description>Declaration under section 158A must be filed in Form No. 8, verified as prescribed, and signed by the person specified in rule 45(2). The declaration is to be submitted in duplicate before the Deputy Commissioner (Appeals) or the Commissioner (Appeals), and in triplicate before the Appellate Tribunal.</description>
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