Income-tax (3rd Amendment) Rules, 2016

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....nto force on the date of their publication in the Official Gazette. 2.  In the Income-tax 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....

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....or/ Block No. Name of Premises/ Building/ Village Road/ Street/ Post Office Area/ Locality Town/City/District State (Select) Country (Select) Pin Code Phone No. with STD 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 O....

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....o penalty:     a Amount of penalty as per Order (in Rs.)     b Amount of penalty disputed in Appeal (in Rs.)   Details of Taxes paid 8 Where a return has been filed by the appellant for the assessment year in connection with which the appeal is filed, whether tax due on income returned has been paid in full Yes/No/ Not Applicable 8.1 If reply to 8 is Yes, then enter details of return and taxes paid   a Acknowledgement number     b Date of filing     c Total tax paid   9 Where no return has been filed by the appellant for the assessment year, whether an amount equal to the amount of advance tax as per ....