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What's New Important due dates for the month of December 2020     

 

 


 

16. Declaration under section 158A

 
(1) The declaration referred to in sub-section (1) of section 158A 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.
(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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