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

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1 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 नह कय ज एग : पर त यह भ क जह आय क स गणन आय-कर अ ध नयम, 1961 क ध र 115ञख य ध र 115ञग क उपब ध क अध न क ज त ह, वह कर भ व न ल खत स क अन स र स ग णत कय ज एग, अथ त :-- (A-B)+(C-D) जह, A= ध र 115ञख य ध र 115ञग ( जस इसम नय मत उपब ध कह गय ह ) म अ त व उपब ध स भ उपब ध क अन स र कर क क ल रकम ह ; B= कर क क ल रकम ज भ य ह त, य द ऐस क ल आय नय मत उपब ध क अध न वव दत म क रकम र नय मत उपब ध क अन स र घट कर नध रत क गई ह त ; C= ध र 115ञख य ध र 115ञग म अ त व उपब ध क अन स र कर क क ल रकम ; D= कर क क ल रकम ज भ य ह त, य द ध र 115ञख य ध र 115ञग म अ त व उपब ध क अन स र नध रत क ल रकम, उ उपब ध क अध न वव दत म क रकम र घट द गई ह त : पर त यह भ क जह वव दत म क रकम ध र 115ञख य ध र 115ञग म अ त व उपब ध क अध न तथ नय मत उपब ध क अध न द न म वच रत क ज त ह, त ऐस रकम मद D क अध न रकम अवध रत करत समय कर क क ल रकम स घट ई नह ज एग 7. य द द न कय गय थ न अपय ह, त इस य जन क लए प थक स ल क य ग कए ज सक ग '' [अ धस चन स. 72/2018] [फ. स /8/2018-ट प एल] ड. ट. एस. मपव ल, अवर स चव ट पण : म ल नयम भ रत क र जप, अस ध रण, भ ग II, ख ड 3, उप-ख ड (ii) म अ धस चन स. क.आ. 969(अ), त र ख 26 म च, 1962 र क शत कए गए थ और उनक अ तम स श धन अ धस चन स. क.आ. 4213(अ), त र ख 30 अग त, 2018 र कय गय MINISTRY OF FINANCE (Deprtment of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 23rd Octoer, 2018 G.S.R 1054(E). In exercise of the powers conferred y section 253 red with section 295 of the Income-tx Act, 1961 (43 of 1961), the Centrl Bord of Direct Txes herey mkes the following rules further to mend the Income-tx Rules, 1962, nmely:- 1. Short title nd commencement. (1) These rules my e clled the Income tx (10 th Amendment) Rules, (2) They shll come into force on the dte of their puliction in the Officil Gzette. 2. In the Income-tx Rules, 1962, (i) in rule 47, in su-rule (1) nd su-rule (2), for the words, rckets nd figure su-rule (2), the words, rckets nd figure su-rule (3) shll respectively e sustituted; (ii) in Appendix II, () for Form 36 nd notes thereto, the following shll e sustituted, nmely:-

2 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 Triunl In the Income-tx Appellte Triunl. Appel No.of... Versus APPELLANT RESPONDENT Appellnt s Personl Informtion Respondent s Personl Informtion Appel Detils Nme /designtion of the Appellnt (s pplicle) PAN (if ville) TAN (if pplicle) Complete ddress for sending notices Stte Pin Code Phone No. with STD code/ Moile No. Emil Address Nme or designtion of the Respondent (s pplicle) PAN (if ville) TAN (if pplicle) Complete ddress for sending notices Stte Pin Code Phone No. with STD code/ Moile No. (if ville) Emil Address (if ville) 1 Assessment yer in connection with which the ppel is preferred 2 Totl income declred y the ssesse for the ssessment yer referred to in item 1 3 Detils of the order ppeled ginst c Section nd su-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 su-section under which the originl order is pssed

3 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: - c Totl income s computed y 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:- 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 elow) Totl tx effect (see note elow) 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 herey declre tht wht is stted ove is true to the est of my informtion nd elief. Plce Dte Notes: Signture Nme: Designtion: 1. The memorndum of ppel shll e in triplicte nd shll e ccompnied y () two copies (t lest one of which should e 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 ojection efore the first ppellte uthority or the Dispute Resolution Pnel, two copies of the

4 ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 11 sttement of fcts, if ny, filed efore 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 su-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. () two copies of the relevnt order where n ppel is ginst n order pssed y 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 y n ssessee under su-section (1) of section 253(1) of the Incometx Act, 1961 shll e ccompnied y fee of, () where the totl income of the ssessee s computed y the Assessing Officer, in the cse to which the ppel reltes, is one hundred thousnd rupees or less, five hundred rupees; () 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 ut 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, suject to mximum of ten thousnd rupees; (d) where the suject mtter of n ppel reltes to ny mtter, other thn those specified in cluses (), () nd (c), five hundred rupees; (e) no fee shll e pyle in the cse of memorndum of cross-ojections; (f) n ppliction for sty of demnd shll e ccompnied y fee of five hundred rupees. (B) The fee my e credited in rnch of the uthorised nk or rnch of the Stte Bnk of Indi or rnch of the Reserve Bnk of Indi fter otining chlln nd the copy of the chlln in triplicte shll e sent to the Appellte Triunl with the memorndum of ppel. (C) The Appellte Triunl shll not ccept cheques, drfts, hundies or other negotile instruments for the purpose of pyment of the fee. 3. The memorndum of ppel shll e written in English or, if the ppel is filed in Bench locted in ny Stte notified y the President of the Appellte Triunl for the purposes of rule 5A of the Income-tx (Appellte Triunl) 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 e numered consecutively. 4. The Appel numer nd yer of ppel shll e filled in y the office of the Appellte Triunl. 5. In column s seeking Appellnt s nd Respondent s informtion, the relevnt dt, s pplicle shll e filled in properly. Illustrtion. for instnce in cse the Deprtment is Appellnt or Respondent, s the cse my e, the designtion of the officer filing the Appel nd detils pertining to his office my e filled, if ville. 6. The 'Tx effect' for the purpose of filling this Form shll e tken s the difference etween the tx on the totl income ssessed nd the tx tht would hve een chrgele hd such totl income een reduced y the mount of income in respect of the issues ginst which ppel is intended to e filed (i.e. disputed issues) including pplicle surchrge nd cess:

5 12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] Provided tht the tx shll not include ny interest thereon, except where chrgeility of interest itself is in dispute nd in cse the chrgeility of interest is the issue under dispute, the mount of interest shll e 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 e the quntum of penlty deleted or reduced in the order to e 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 e 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 e 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 een chrgele hd the totl income ssessed s per the regulr provisions een reduced y 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 een chrgele hd the totl income ssessed s per the provisions contined in section 115JB or section 115JC ws reduced y the mount of disputed issues under the sid provisions: Provided lso tht where the mount of disputed issues is considered oth under the provisions contined in section 115JB or section 115JC nd under regulr provisions, such mount shll not e reduced from totl mount of tx while determining the mount under item D. 7. If the spce provided is found insufficient, seprte enclosures my e used for the purpose. ; () for Form 36A nd notes thereto, the following shll e sustituted, nmely:- Form No. 36A [See rule 47(2)] Form of memorndum of cross-ojections to the Appellte Triunl In the Income-tx Appellte Triunl. Appellnt s Personl Informtion Cross-ojection No.of.. In Appel No..of... Versus APPELLANT Nme or designtion of the Appellnt (s pplicle) PAN (if ville) TAN (if pplicle)) Complete ddress for sending notices Stte RESPONDENT..

6 ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 13 Respondent s Personl Informtion Appel/Cross-ojections Detils Amounts disputed in cross-ojections Grounds of cross ojections Pin Code Phone No. with STD code/ Moile No. Emil Address Nme or designtion of the Respondent (s pplicle) PAN (if ville) TAN (if pplicle) Complete ddress for sending notices Stte Pin Code Phone No. with STD code/ Moile No.(if ville) Emil Address (if ville) 1 Appel numer llotted y Triunl to which the crossojection reltes 2 Assessment yer in connection with which the memorndum of cross-ojections is preferred 3 Section under which the order ppeled ginst ws pssed 4 Totl income declred y 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 y the ppellnt to the Triunl 8 If cross-ojection reltes to ny ssessment:- c Totl income s computed y 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-ojection 9 If cross-ojection reltes to ny penlty:- Totl mount of penlty imposed s per order Amount of penlty disputed in cross-ojection 10 If ppel reltes to ny other mtter:- Amount disputed in cross-ojection 11 Grounds of cross-ojections Tx effect relting to ech Ground of crossojection (see note elow)

7 14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] Totl tx effect (see note elow) Appel filing detils 12 Whether there is dely in filing cross-ojections (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 herey declre tht wht is stted ove is true to the est of my informtion nd elief. Plce Dte Notes: 1. The memorndum of cross-ojections must e in triplicte. Signture Nme: Designtion: 2. The memorndum of cross-ojections shll e written in English or, if the memorndum is filed in Bench locted in ny Stte notified y the President of the Appellte Triunl for the purposes of rule 5A of the Income-tx (Appellte Triunl) Rules, 1963, then, t the option of the respondent, in Hindi, nd shll set forth, concisely nd under distinct heds, the cross-ojections without ny rgument or nrrtive nd such ojections should e numered consecutively. 3. The numer nd yer of memorndum of cross-ojections shll e filled in y the office of the Appellte Triunl. 4. The Appel numer nd yer of ppel s llotted y the office of the Triunl nd ppering in the notice of ppel received y the respondent shll e filled in y the respondent. 5. In column seeking Respondents nd Appellnts informtion, the relevnt dt, s pplicle, shll e filled in properly. Illustrtion. for instnce in cse the deprtment is Appellnt or Respondent, s the cse my e, the designtion of the officer filing the cross-ojections nd detils pertining to his office my e filled, if ville. 6. The 'Tx effect' for the purpose of filling this Form shll e tken s the difference etween the tx on the totl income ssessed nd the tx tht would hve een chrgele hd such totl income een reduced y the mount of income in respect of the issues ginst which croos-ojection is intended to e filed (i.e. disputed issues) including pplicle surchrge nd cess: Provided tht the tx shll not include ny interest thereon, except where chrgeility of interest itself is in dispute nd in cse the chrgeility of interest is the issue under dispute, the mount of interest shll e the tx effect:

8 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 e the quntum of penlty deleted or reduced in the order to e cross-ojected ginst: Provided lso tht while determining totl tx effect, the tx effect on grounds, which forms prt of the common grounds of cross-ojection, such s where reopening of the cse itself is under chllenge, shll not e 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 e 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 een chrgele hd the totl income ssessed s per the regulr provisions een reduced y 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 een chrgele hd the totl income ssessed s per the provisions contined in section 115JB or section 115JC ws reduced y the mount of disputed issues under the sid provisions: Provided lso tht where the mount of disputed issues is considered oth under the provisions contined in section 115JB or section 115JC nd under regulr provisions, such mount shll not e reduced from totl mount of tx while determining the mount under item D. 7. If the spce provided is found insufficient, seprte enclosures my e used for the purpose.. [Notifiction No. 72/2018] [F. No /8/2018-TPL] Dr. T. S. MAPWAL, Under Secy. Note : The principl rules were pulished in the Gzette of Indi, Extrordinry, Prt II, Section 3, Su-section (ii) vide notifiction numer S.O. 969(E), dted the 26th Mrch, 1962 nd lst mended vide notifiction numer S.O. 4213(E), dted 30th August, अ धस चन नई द ल, 23 अ त बर, 2018 स.क. न.. न. 1055(अ). (अ). क य य कर ब ड, आय-कर अ ध नयम, 1961 (1961 क 43) क ध र 114ग क उपध र (14) र द श य क य ग करत ए, आय-कर ( वव द सम ध न प नल) नयम, 2009 क और स श धन करन क लए न ल खत नयम बन त ह, अथ त : 1. स त न म और र भ. (1) इन नयम क स न म आय-कर ( वव द सम ध न प नल) ( थम स श धन) नयम, 2018 ह (2) य उनक र जप म क शन क त र ख स व ह ग 2. आय-कर ( वव द सम ध न प नल) नयम, 2009 क नयम 14 म, '' प स. 36ख'' श द, अ क और अ र क थ न पर, ''आय-कर नयम, 1962 क प र श 2 म यथ अ त व प स. 36'' श द, अ क और अ र रख ज ए ग [अ धस चन स. 73/2018] [फ. स /8/2018-ट प एल] ड. ट. एस. मपव ल, अवर स चव ट पण : म ल नयम भ रत क र जप, अस ध रण, भ ग II, ख ड 3, उप-ख ड (ii) म अ धस चन स. क.आ. 2958(अ), त र ख 20 नव बर, 2009 र क शत कए गए थ और उनक अ तम स श धन अ धस चन स. क.आ. 3324(अ), त र ख 31 दस बर, 2014 र कय गय