1. Detailed information about the Appellant s and Respondent s personal information including mobile no. and -id are to be furnished.

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Egbert Richardson
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1 Revised Form 36 nd Form 36A for filing ppel nd cross objection respectively before income tx ppellte tribunl (Notifiction No. 72 dted ) Bckground CBDT issued drft notifiction vide press relese dted proposing chnges in Form 36 i.e., form for filing ppel before Income Tx Appellte Tribunl (for short ITAT ) under section 253 of Income-Tx Act, 1961 (for short the Act ), s the form ws not mended since the yer 1993, nd it did not contin informtion of mount disputed which is vitl for mngement of tx litigtion. The drft notifiction lso proposed chnges in Form 36A i.e., form for filing cross-objection before ITAT under section 253 of the Act. The CBDT hs now vide Notifiction No. 72 dted issued the Income-tx (10 th Amendment) Rules, 2018, prescribing new formt of Form 36 nd 36A, to tke effect from the dte of publiction of sid notifiction in the Officil Gzette. Synopsis of the Notifiction Slient fetures of the Notifiction 1. Detiled informtion bout the Appellnt s nd Respondent s personl informtion including mobile no. nd emil-id re to be furnished. 2. Detils of totl mount of ddition or disllownce mde, penlty nd other mount in the order, nd mount / penlty disputed in ppel is to be given in Form 36 nd Form 36A. 3. Mjor chnge in Form 36 nd Form 36A is to give Tx effect relting to ech ground of ppel. The informtion should help ll stke holders to focus on the ground of ppel where the tx effect is mximum, nd py ttention to the ground of ppels bsed on the tx effect. BANSI S. MEHTA & CO., Chrtered Accountnts 1 P g e

2 4. To hve uniformity in computing Tx effect for ech ground, detiled guidelines is given for different scenrio, which re summrised below-. Tx effect will be tx including surchrge nd cess but excluding interest nd penlty on disputed mount. b. In cse of loss, notionl tx, s stted bove, on chnge of loss mount. c. If dispute reltes to interest nd/or penlty mount, difference in interest nd/or penlty mount. d. In cse of tx on book profit under section 115B or section 115JC of the Act, tx effect will be sum of tx effect under norml provisions nd tx effect under section 115JB or section 115JC of the Act, s computed under sub-cluse () bove. 5. It now lso needs to be seprtely mentioned s to whether there is ny dely in filing of the forms. Annexure: CBDT Notifiction 72 dted BANSI S. MEHTA & CO., Chrtered Accountnts 2 P g e

3 MINISTRY OF FINANCE (Deprtment of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 23rd October, 2018 G.S.R 1054(E). In exercise of the powers conferred by section 253 red with section 295 of the Income-tx Act, 1961 (43 of 1961), the Centrl Bord of Direct Txes hereby mkes the following rules further to mend the Income-tx Rules, 1962, nmely:- 1. Short title nd commencement. (1) These rules my be clled the Income tx (10 th Amendment) Rules, (2) They shll come into force on the dte of their publiction in the Officil Gzette. 2. In the Income-tx Rules, 1962, (i) in rule 47, in sub-rule (1) nd sub-rule (2), for the words, brckets nd figure sub-rule (2), the words, brckets nd figure sub-rule (3) shll respectively be substituted; (ii) in Appendix II, Annexure: CBDT Notifiction 72 dted () for Form 36 nd notes thereto, the following shll be substituted, nmely:-

4 ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 9 Form No. 36 [See rule 47(1)] Form of ppel to the Appellte Tribunl In the Income-tx Appellte Tribunl. Appel No.of... Versus APPELLANT RESPONDENT Appellnt s Personl Informtion Respondent s Personl Informtion Appel Detils Nme /designtion of the Appellnt (s pplicble) PAN (if vilble) TAN (if pplicble) Complete ddress for sending notices Stte Pin Code Phone No. with STD code/ Mobile No. Emil Address Nme or designtion of the Respondent (s pplicble) PAN (if vilble) TAN (if pplicble) Complete ddress for sending notices Stte Pin Code Phone No. with STD code/ Mobile No. (if vilble) Emil Address (if vilble) 1 Assessment yer in connection with which the ppel is preferred 2 Totl income declred by the ssesse for the ssessment yer referred to in item 1 3 Detils of the order ppeled ginst b c Section nd sub-section under which the order is pssed Dte of order Dte of service or communiction of the order 4 Income-tx Authority pssing the order ppeled ginst 5 The Stte nd District in which the jurisdictionl Assessing Officer is locted 6 Section nd sub-section under which the originl order is pssed

5 10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] Amounts disputed in ppel Grounds of Appel Appel filing detils 7 If ppel reltes to ny ssessment: - b c Totl income s computed by the Assessing Officer for the ssessment yer referred to in item 1 Totl mount of dditions or disllownces mde in the ssessment Amount disputed in ppel 8 If ppel reltes to ny penlty:- b Totl mount of penlty imposed s per order Amount of penlty disputed in ppel 9 If ppel reltes to ny other mtter:- Amount disputed in ppel 10 Grounds of Appel Tx effect relting to ech Ground of ppel (see note below) Totl tx effect (see note below) 11 Whether there is ny dely in filing of ppel (if yes, plese ttch ppliction seeking condontion of dely) 12 Detils of Appel Fees Pid BSR Code Dte of pyment Sl. No. Amount Yes/No Signed (Authorised representtive, if ny) Nme: Designtion: Form of verifiction Signed (Appellnt) Nme: Designtion: I,, the ppellnt, do hereby declre tht wht is stted bove is true to the best of my informtion nd belief. Plce Dte Notes: Signture Nme: Designtion: 1. The memorndum of ppel shll be in triplicte nd shll be ccompnied by () two copies (t lest one of which should be certified copy) of the order ppeled ginst, two copies of the relevnt order of the Assessing Officer, two copies of the grounds of ppel or the grounds of objection before the first ppellte uthority or the Dispute Resolution Pnel, two copies of the

6 ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 11 sttement of fcts, if ny, filed before the sid ppellte uthority or the Dispute Resolution Pnel, nd lso- (i) (ii) (iii) (iv) in the cse of n ppel ginst n order levying penlty, two copies of the relevnt ssessment order; in the cse of n ppel ginst n order under sub-section (3) of section 143 red with section 144A of the Income-tx Act, 1961, two copies of the directions issued under the sid section 144A; in the cse of n ppel ginst n order under section 147 of the Income-tx Act, 1961, two copies of the originl ssessment order, if ny; in the cse of n ppel ginst n ssessment order mde in pursunce of the directions of the Dispute Resolution Pnel, the copy of Directions of the Dispute Resolution Pnel. (b) two copies of the relevnt order where n ppel is ginst n order pssed by Principl Chief Commissioner or Chief Commissioner or Principl Director Generl or Director Generl or Principl Commissioner or Commissioner or Principl Director or Director. 2. (A) The memorndum of ppel by n ssessee under sub-section (1) of section 253(1) of the Incometx Act, 1961 shll be ccompnied by fee of, () where the totl income of the ssessee s computed by the Assessing Officer, in the cse to which the ppel reltes, is one hundred thousnd rupees or less, five hundred rupees; (b) where the totl income of the ssessee, computed s foresid, in the cse to which the ppel reltes is more thn one hundred thousnd rupees but not more thn two hundred thousnd rupees, one thousnd five hundred rupees; (c) where the totl income of the ssessee, computed s foresid, in the cse to which the ppel reltes is more thn two hundred thousnd rupees, one per cent. of the ssessed income, subject to mximum of ten thousnd rupees; (d) where the subject mtter of n ppel reltes to ny mtter, other thn those specified in cluses (), (b) nd (c), five hundred rupees; (e) no fee shll be pyble in the cse of memorndum of cross-objections; (f) n ppliction for sty of demnd shll be ccompnied by fee of five hundred rupees. (B) The fee my be credited in brnch of the uthorised bnk or brnch of the Stte Bnk of Indi or brnch of the Reserve Bnk of Indi fter obtining chlln nd the copy of the chlln in triplicte shll be sent to the Appellte Tribunl with the memorndum of ppel. (C) The Appellte Tribunl shll not ccept cheques, drfts, hundies or other negotible instruments for the purpose of pyment of the fee. 3. The memorndum of ppel shll be written in English or, if the ppel is filed in Bench locted in ny Stte notified by the President of the Appellte Tribunl for the purposes of rule 5A of the Income-tx (Appellte Tribunl) Rules, 1963, then, t the option of the ppellnt, in Hindi, nd shll set forth, concisely nd under distinct heds, the grounds of ppel without ny rgument or nrrtive nd such grounds should be numbered consecutively. 4. The Appel number nd yer of ppel shll be filled in by the office of the Appellte Tribunl. 5. In column s seeking Appellnt s nd Respondent s informtion, the relevnt dt, s pplicble shll be filled in properly. Illustrtion. for instnce in cse the Deprtment is Appellnt or Respondent, s the cse my be, the designtion of the officer filing the Appel nd detils pertining to his office my be filled, if vilble. 6. The 'Tx effect' for the purpose of filling this Form shll be tken s the difference between the tx on the totl income ssessed nd the tx tht would hve been chrgeble hd such totl income been reduced by the mount of income in respect of the issues ginst which ppel is intended to be filed (i.e. disputed issues) including pplicble surchrge nd cess:

7 12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] Provided tht the tx shll not include ny interest thereon, except where chrgebility of interest itself is in dispute nd in cse the chrgebility of interest is the issue under dispute, the mount of interest shll be the tx effect: Provided further tht in cses where returned loss is reduced or ssessed s income, the tx effect shll include notionl tx on disputed issues: Provided lso tht in cse of penlty orders, the tx effect shll be the quntum of penlty deleted or reduced in the order to be ppeled ginst: Provided lso tht while determining totl tx effect the tx effect on grounds, which forms prt of the common grounds, such s where reopening of the cse itself is under chllenge, shll not be considered seprtely: Provided lso tht where income is computed under the provisions of section 115JB or section 115JC of the Income-tx Act, 1961, the tx effect, shll be computed s per the following formul, nmely: (A-B) + (C-D) Where, A = the totl mount of tx s per the provisions other thn the provisions contined in section 115JB or section 115JC (herein clled regulr provisions); B = the totl mount of tx tht would hve been chrgeble hd the totl income ssessed s per the regulr provisions been reduced by the mount of the disputed issues under regulr provisions; C = the totl mount of tx s per the provisions contined in section 115JB or section 115JC; D = the totl mount of tx tht would hve been chrgeble hd the totl income ssessed s per the provisions contined in section 115JB or section 115JC ws reduced by the mount of disputed issues under the sid provisions: Provided lso tht where the mount of disputed issues is considered both under the provisions contined in section 115JB or section 115JC nd under regulr provisions, such mount shll not be reduced from totl mount of tx while determining the mount under item D. 7. If the spce provided is found insufficient, seprte enclosures my be used for the purpose. ; (b) for Form 36A nd notes thereto, the following shll be substituted, nmely:- Form No. 36A [See rule 47(2)] Form of memorndum of cross-objections to the Appellte Tribunl In the Income-tx Appellte Tribunl. Appellnt s Personl Informtion Cross-objection No.of.. In Appel No..of... Versus APPELLANT Nme or designtion of the Appellnt (s pplicble) PAN (if vilble) TAN (if pplicble)) Complete ddress for sending notices Stte RESPONDENT..

8 ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 13 Respondent s Personl Informtion Appel/Cross-objections Detils Amounts disputed in cross-objections Grounds of cross objections Pin Code Phone No. with STD code/ Mobile No. Emil Address Nme or designtion of the Respondent (s pplicble) PAN (if vilble) TAN (if pplicble) Complete ddress for sending notices Stte Pin Code Phone No. with STD code/ Mobile No.(if vilble) Emil Address (if vilble) 1 Appel number llotted by Tribunl to which the crossobjection reltes 2 Assessment yer in connection with which the memorndum of cross-objections is preferred 3 Section under which the order ppeled ginst ws pssed 4 Totl income declred by the ssesse for the ssessment yer referred to in item 1 5 Income-tx Authority pssing the order ppeled ginst 6 The Stte nd District in which the jurisdictionl Assessing Officer is locted 7 Dte of receipt of notice of ppel filed by the ppellnt to the Tribunl 8 If cross-objection reltes to ny ssessment:- b c Totl income s computed by the Assessing Officer for the ssessment yer referred to in item 1 Totl mount of dditions or disllownces mde in the ssessment Amount disputed in cross-objection 9 If cross-objection reltes to ny penlty:- b Totl mount of penlty imposed s per order Amount of penlty disputed in cross-objection 10 If ppel reltes to ny other mtter:- Amount disputed in cross-objection 11 Grounds of cross-objections Tx effect relting to ech Ground of crossobjection (see note below)

9 14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] Totl tx effect (see note below) Appel filing detils 12 Whether there is dely in filing cross-objections (if yes, plese ttch ppliction seeking condontion of dely) Yes/No Signed (Authorised representtive, if ny with nme) Nme: Designtion: Form of verifiction Signed (Respondent) Nme: Designtion: I,, the respondent, do hereby declre tht wht is stted bove is true to the best of my informtion nd belief. Plce Dte Notes: 1. The memorndum of cross-objections must be in triplicte. Signture Nme: Designtion: 2. The memorndum of cross-objections shll be written in English or, if the memorndum is filed in Bench locted in ny Stte notified by the President of the Appellte Tribunl for the purposes of rule 5A of the Income-tx (Appellte Tribunl) Rules, 1963, then, t the option of the respondent, in Hindi, nd shll set forth, concisely nd under distinct heds, the cross-objections without ny rgument or nrrtive nd such objections should be numbered consecutively. 3. The number nd yer of memorndum of cross-objections shll be filled in by the office of the Appellte Tribunl. 4. The Appel number nd yer of ppel s llotted by the office of the Tribunl nd ppering in the notice of ppel received by the respondent shll be filled in by the respondent. 5. In column seeking Respondents nd Appellnts informtion, the relevnt dt, s pplicble, shll be filled in properly. Illustrtion. for instnce in cse the deprtment is Appellnt or Respondent, s the cse my be, the designtion of the officer filing the cross-objections nd detils pertining to his office my be filled, if vilble. 6. The 'Tx effect' for the purpose of filling this Form shll be tken s the difference between the tx on the totl income ssessed nd the tx tht would hve been chrgeble hd such totl income been reduced by the mount of income in respect of the issues ginst which croos-objection is intended to be filed (i.e. disputed issues) including pplicble surchrge nd cess: Provided tht the tx shll not include ny interest thereon, except where chrgebility of interest itself is in dispute nd in cse the chrgebility of interest is the issue under dispute, the mount of interest shll be the tx effect:

10 ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 15 Provided further tht in cses where returned loss is reduced or ssessed s income, the tx effect shll include notionl tx on disputed issues: Provided lso tht in cse of penlty orders, the tx effect shll be the quntum of penlty deleted or reduced in the order to be cross-objected ginst: Provided lso tht while determining totl tx effect, the tx effect on grounds, which forms prt of the common grounds of cross-objection, such s where reopening of the cse itself is under chllenge, shll not be considered seprtely: Provided lso tht where income is computed under the provisions of section 115JB or section 115JC of the Income-tx Act, 1961, the tx effect, shll be computed s per the following formul, nmely: (A-B) + (C-D) Where, A = the totl mount of tx s per the provisions other thn the provisions contined in section 115JB or section 115JC (herein clled regulr provisions); B = the totl mount of tx tht would hve been chrgeble hd the totl income ssessed s per the regulr provisions been reduced by the mount of the disputed issues under regulr provisions; C = the totl mount of tx s per the provisions contined in section 115JB or section 115JC; D = the totl mount of tx tht would hve been chrgeble hd the totl income ssessed s per the provisions contined in section 115JB or section 115JC ws reduced by the mount of disputed issues under the sid provisions: Provided lso tht where the mount of disputed issues is considered both under the provisions contined in section 115JB or section 115JC nd under regulr provisions, such mount shll not be reduced from totl mount of tx while determining the mount under item D. 7. If the spce provided is found insufficient, seprte enclosures my be used for the purpose.. [Notifiction No. 72/2018] [F. No /8/2018-TPL] Dr. T. S. MAPWAL, Under Secy. Note : The principl rules were published in the Gzette of Indi, Extrordinry, Prt II, Section 3, Sub-section (ii) vide notifiction number S.O. 969(E), dted the 26th Mrch, 1962 nd lst mended vide notifiction number S.O. 4213(E), dted 30th August, 2018.

8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)]

8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] पर त यह भ क 'क ल कर भ व' अवध रत करत समय आध र पर कर भ व, ज स म य आध र क ह स बन त ह, ज स क जह म मल क प न: ख लन वय च न त क अध न ह, प थक प स वच र