Income-tax (Appellate Tribunal) Amendment Rules, 2025

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....n the date of their publication in the Official Gazette. 2. In the Income-tax (Appellate Tribunal) Rules, 1963 (hereinafter referred to as the principal rules), in rule 2 - (a) after, clause (iii), the following clauses shall be inserted, namely: -- "(iiia) "digital signature" means the authentication of any electronic record by a subscriber by means of an electronic method or procedure in accordance with the provisions of section 3 of the Information Technology Act, 2000 (21 of 2000); (iiib) "e-mail address" means the e-mail address at which an electronic communication may be delivered or transmitted to the addressee;" (b) after, sub rule (iv), the following sub rule shall be inserted, namely: -- ....

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....e the Dispute Resolution Panel, if any and a copy of the directions of the Dispute Resolution Panel. vi) In case of an appeal against an order passed by the Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General or the Principal Commissioner or the Commissioner or the Principal Director or the Director, the memorandum of appeal shall also be accompanied by a copy of the said order." (d) in sub-rule (3), after the words, brackets and figure 'sub-rule (1)' the word, brackets and figure 'and (2)' shall be inserted. 5. In the principal rules, for rule 9A, the following rule shall be substituted, namely: -- "9A. Revised Memorandum of Appeal (1) In th....

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.... (b) in sub-rule (2), the words "in triplicate" shall be omitted; (c) in sub-rule (3) - (i) after the words, brackets and figure "sub-rule (1)", the word, brackets and figure "and (2)" shall be inserted. (ii) for the word "xerox", the word "photocopy" shall be substituted. (d) after sub-rule (6), the following sub-rule shall be inserted, namely: -- "(6A) Papers or the Paper books shall be submitted by the parties in accordance with rule 6."; 7. In the principal rules, in rule 34A, for sub-rule (2), the following sub-rule shall be substituted, namely: -- "(2) The procedure for filing of appeals under these rules shall apply mutatis mutandis to every application made under sub-rule....