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    <title>Draft notification proposing amendments in rule 47 of the Income- tax Rules, 1962, Form of appeal to the Appellate Tribunal (Form No.36) and Form of memorandum of cross-objections to the Appellate Tribunal (Form No.36A)</title>
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    <description>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.</description>
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      <description>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.</description>
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