The comments and suggestions on the draft notification may be sent by 2nd July, 2018 electronically.
New Delhi: The Central Board of Direct Taxes (CBDT) has proposed amendments in two forms and one rule under to Income Tax Rules, 1962 (IT Rules).
It has suggested changes in Form No 36 for filing an appeal to the Income Tax Appellate Tribunal (ITAT) and in Form 36A, which is a memorandum of cross-objections to the ITAT.
The CBDT said, "The existing Form No 36 and Form No 36A have not been revised since long. These forms are required to be rationalised to make them more informative and also to capture information regarding amount disputed in pending appeals before ITAT, which is vital for formulating the policy of the department for litigation management."
"In view of the above, a draft notification proposing amendments in Form No 36, Form No 36A and Rule 47 of the IT Rules has been uploaded on the website of the Income Tax Department www.incometaxindia.gov.in for comments from stakeholders and general public. The comments and suggestions on the draft notification may be sent by 2nd July, 2018 electronically at the email address firstname.lastname@example.org," said a spokesperson of the CBDT.