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    <title>Form of application for reference to High Court (Omitted)</title>
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    <description>Rule 48 of the Income-tax Rules, 1962, relating to the form of application for reference to the High Court, has been omitted. The earlier rule required an application under section 256(1) asking the Appellate Tribunal to refer a question of law to the High Court to be made in Form No. 37. The text is therefore a note recording the omission of the rule and its former procedural form.</description>
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      <title>Form of application for reference to High Court (Omitted)</title>
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      <description>Rule 48 of the Income-tax Rules, 1962, relating to the form of application for reference to the High Court, has been omitted. The earlier rule required an application under section 256(1) asking the Appellate Tribunal to refer a question of law to the High Court to be made in Form No. 37. The text is therefore a note recording the omission of the rule and its former procedural form.</description>
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