Income-tax (Twenty Second Amendment) Rules, 2022 - Application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court

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....mencement.-- (1) This rule may be called the Income-tax (Twenty Second Amendment) Rules, 2022. (2) They shall come into force from the date of its publication in the Official Gazette. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in Part IIIA, rule 16 shall be renumbered as rule 15A thereof and after rule 15A as so numbered, the following rule shall be inserted, namely:- "16. Application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court.- The application referred to in sub-section (2) of section 158AB, required to be made before the Appellate Tribunal or the jurisdictional High Court, as the case may be, shall be mad....

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.... (iii) Date of service or communication of the order   (d) Income-tax authority or the Appellate Tribunal passing the order against which appeal is deferred   (e) The State and District in which the jurisdictional Assessing Officer is located   (f) Section and sub-section under which the original order is passed   4. Questions of Law for which appeal is deferred   Questions of Law Relevant Section and sub-section of the Act   (a)       (b)       (c)       Total tax effect     5. Details of other case/ cases on the basis of which appeal is deferred (a) ....