Form and manner of filing appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings introduced vide Income-tax (Sixteenth Amendment) Rules, 2022

CBDT

The Central Board of Direct Taxes notified Income-tax (Sixteenth Amendment) Rules, 2022 in order to amend Income-tax Rules, 1962.

The amendment introduces a Rule 44FA dealing with the form and manner of filing appeal to the High Court under section 245W (1) of the Income Tax Act, 1961 against a ruling pronounced or order passed by the Board for Advance Rulings by the assessee, or the Assessing Officer on the directions of the Principal Commissioner or Commissioner, shall be the same as provided in the applicable procedure laid down by the jurisdictional High Court for filing an appeal to the High Court.

 

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