Income-tax (3rd Amendment) Rules, 2016

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....Rules, 1962 (herein after referred to as the said rules), for rule 45, the following rule shall be substituted, namely:- "45. Form of appeal to Commissioner (Appeals).-(1) An appeal to the Commissioner (Appeals) shall be made in Form No. 35. (2) Form No. 35 shall be furnished in the following manner, namely:- (a) in the case of a person who is required to furnish return of income electronically under sub-rule(3) of rule 12,- (i) by furnishing the form electronically under digital signature, if the return of income is furnished under digital signature; (ii) by furnishing the form electronically through electronic verification code in a case not covered under sub-clause (i); (b) in a case where the assessee has the option to furnish....

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....code/ Mobile No. Email Address Whether notices/ communication may be sent on email? Yes/ No Order against which Appeal is filed 1 Assessment year in connection with which the appeal is preferred/ Enter financial year in case appeal is filed against an order where assessment year is not relevant Assessment Year Financial Year 2 Details of the order appealed against a Section and sub-section of the Income-tax Act,1961 b Date of Order c Date of service of Order / Notice of Demand 3 Income-tax Authority passing the order appealed against Pending Appeal 4 Whether an appeal in relation to any other assessment year/ financial year is pending in the case of the appellant with any Commissioner (Appeals) Yes/ No 4.1 If reply to....

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.... 249(4)(b) of the Income-tax Act, 1961 has been paid Yes/No/ Not Applicable 9.1 If reply to 9 is Yes, then enter details Tax Payments BSR Code Date of payment Sl. No. Amount Total 10 If the appeal relates to any tax deductible under section 195 of the Income-tax Act, 1961 and borne by the deductor, details of tax deposited under section 195(1) BSR Code Date of payment Sl. No. Amount Statement of facts, Grounds of Appeal and additional evidence 11 Statement of Facts Facts of the case in brief (not exceeding 1000 words) List of documentary evidence relied upon 12 Whether any documentary evidence other than the evidence produced during the course of proceedings before the Income-tax Authority has been filed in terms of ru....