Rule-16 (of Income Tax Rules, 1962), Declaration under section 158A (of Income Tax Act, 1961)
Rule-16 (of Income Tax Rules, 1962), Declaration under section 158A (of Income Tax Act, 1961)
Declaration under section 158A (of Income Tax Act, 1961).
(1) The declaration referred to in sub-section (1) of section 158A (of Income Tax Act, 1961) shall be in Form No. 8 and shall be verified in the manner indicated therein.
(2) The declaration and the verification referred to in sub-rule (1) shall be signed by the person specified in sub-rule (2) of rule 45 (of Income Tax Rules, 1962).
(3) The declaration referred to in sub-rule (1) shall,—
(a) in a case where it is furnished to the [Deputy Commissioner (Appeals)] or the Commissioner (Appeals), be in duplicate, and
(b) in a case where it is furnished to the Appellate Tribunal, be in triplicate.]
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