Rule - 48 (of Income Tax Rules, 1962),Income-tax Rules, 1962

Rule - 48 (of Income Tax Rules, 1962),Income-tax Rules, 1962

Income Tax

Form of application for reference to High Court.

An application under sub-section (1) of section 256 (of Income Tax Act, 1961) requiring the Appellate Tribunal to refer to the High Court any question of law shall be made in Form No. 37.

CONCEPTS