## Report on Income-tax Twenty Second Amendment Rules, 2022
**1. Executive Summary:**
This report analyzes the Income-tax Twenty Second Amendment Rules, 2022, as notified by the Central Board of Direct Taxes (CBDT) on July 12, 2022. This amendment modifies the Income-tax Rules, 1962, specifically introducing a mechanism for Assessing Officers to apply for deferment of filing appeals before the Appellate Tribunal or jurisdictional High Court under Section 158AB of the Income-tax Act, 1961. The key finding is the establishment of Form No. 8A for such applications, outlining the required information and procedures.
**2. Introduction:**
This report aims to provide an informative overview of the Income-tax Twenty Second Amendment Rules, 2022 (G.S.R. 537(E)), based solely on the provided policy text. The report outlines the amendment's objectives, key provisions, target audience, implementation aspects, and expected outcomes, as inferred from the provided notification.
**3. Policy Overview:**
* **Amendment to:** Income-tax Rules, 1962.
* **Core Objective(s):** The primary objective is to establish a formal application process for Assessing Officers to defer filing appeals before the Appellate Tribunal or the jurisdictional High Court, as permitted under Section 158AB of the Income-tax Act, 1961. This aims to streamline litigation and avoid redundant appeals where a similar question of law is already under consideration in another case.
**4. Background and Rationale:**
This amendment addresses the need for a structured mechanism to implement Section 158AB of the Income-tax Act, 1961. Without a specified procedure, the process for deferring appeals would be ambiguous and potentially inconsistent. The amendment provides clarity by introducing Form No. 8A, ensuring standardized information is submitted when applying for deferment. This likely aims to improve the efficiency of the tax administration and reduce unnecessary litigation, freeing up resources for cases with novel legal questions.
**5. Key Provisions / Changes:**
This amendment introduces the following key changes to the Income-tax Rules, 1962:
* **Rule Renumbering:** Rule 16 in Part IIIA of the Income-tax Rules, 1962, is renumbered as Rule 15A.
* **New Rule 16:** A new Rule 16 is inserted in Part IIIA, detailing the application process under Section 158AB. This rule mandates that the Assessing Officer must make the application in Form No. 8A.
* **Form No. 8A Introduction:** A new Form No. 8A is introduced, specifying the information required for the application to defer filing of appeal. This includes:
* Appellant and Respondent Information (Name, Designation, Address, Contact Details, PAN/TAN if available).
* Case Details (Assessment Year, Total Income, Order Details, Assessing Officer Location, Section under which original order was passed).
* Questions of Law for which appeal is deferred.
* Details of other cases on the basis of which appeal is deferred (Name of Assessee, Court, Question of Law).
* Due date for filing of application as per subsection 2 of section 158AB.
* **Amendment to Form No. 8:** In Appendix II, I in Form No. 8, for the brackets, words and figures See rule 16, the brackets, words and figures See rule 15A shall be substituted.
The effect of these changes is to create a formal, standardized process for applying for deferment of appeals under Section 158AB, ensuring the Appellate Tribunal or jurisdictional High Court receives the necessary information to make an informed decision.
**6. Target Audience and Stakeholders:**
The primary target audience is the Assessing Officers of the Income Tax Department. Other stakeholders include:
* The Appellate Tribunal and jurisdictional High Courts, which will receive and process these applications.
* Assessees whose appeals might be deferred, as it affects the timeline and process of their case resolution.
* The Central Board of Direct Taxes (CBDT), as the governing body responsible for implementing and overseeing the Income-tax Rules.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Central Board of Direct Taxes (CBDT) is responsible for implementing the amendment. The Assessing Officers are responsible for filing Form No. 8A, and the Appellate Tribunal or jurisdictional High Court are responsible for processing these applications.
* **Timelines/Procedures:** The notification specifies that the application must be made as per subsection 2 of section 158AB. Form No. 8A must be used. Further details of the timelines and procedure would be outlined in the act.
**8. Expected Outcomes / Impact of Changes:**
The expected outcomes of these changes are:
* **Streamlined Appeal Process:** A more efficient and standardized process for deferring appeals under Section 158AB.
* **Reduced Redundancy:** Decreased workload for the Appellate Tribunal and High Courts by avoiding redundant appeals on similar legal questions.
* **Efficient Resource Allocation:** Better allocation of resources within the Income Tax Department by focusing on cases with unique legal issues.
* **Clarity and Transparency:** Increased clarity and transparency in the appeal deferment process.
**9. Conclusion:**
The Income-tax Twenty Second Amendment Rules, 2022, introduces a formal application process (Form No. 8A) for Assessing Officers to defer filing appeals before the Appellate Tribunal or jurisdictional High Court under Section 158AB of the Income-tax Act, 1961. This amendment is significant because it streamlines litigation, avoids redundant appeals, and improves the efficiency of tax administration. The introduction of Form No. 8A ensures a standardized approach to deferment applications, ultimately contributing to a more efficient and transparent tax system.
Key Entities Referenced
New Delhi: Location of publication of the Gazette of India, Union Territory, India
Ministry of Finance: The ministry under which the Department of Revenue and Central Board of Direct Taxes operate.
Department of Revenue: The department under which the Central Board of Direct Taxes operates.
Central Board of Direct Taxes: An organization under the Department of Revenue, responsible for making amendments to the Incometax Rules.
Incometax Act, 1961: Act under which the Central Board of Direct Taxes is exercising its powers.
Incometax Rules, 1962: Rules that are being amended by this notification.
Incometax Twenty Second Amendment Rules, 2022: The name of the amendment rules being introduced.
Appellate Tribunal: An organization to which application under section 158AB can be made to defer filing of appeal.
High Court: An organization to which application under section 158AB can be made to defer filing of appeal.
Form No. 8A: Form for application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court.
Section 158AB: Section of the Incometax Act, 1961 related to deferring filing of appeal.
Section 295: Section of the Incometax Act, 1961 related to deferring filing of appeal.
Section 260A: Section of the Incometax Act, 1961 related to questions pending before the High Court.
Section 261: Section of the Incometax Act, 1961 related to appeal under Supreme Court.
Supreme Court: Court before which questions isare pending.
PRAJNA PARAMITA: Director who uploaded the notification.
Mayapuri, New Delhi: Location of the Government of India Press.
Delhi: Location of the Controller of Publications.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072022-237264
xxxGIDHxxx
CG-DL-E-12072022-237264
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ऄसाधारण
EXTRAORDINARY
भाग II—खण् ड 3—ईप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 497] नइ ददल्ली, मगं लिार, जुलाइ 12, 2022/अषाढ़ 21, 1944
No. 497] NEW DELHI, TUESDAY, JULY 12, 2022/ASHADHA 21, 1944
जित्त मत्ालं य
(राजस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
ऄजधसचू ना
नइ ददल्ली, 12 जुलाइ, 2022
अयकर
सा.का.जन. 537(ऄ).—केंरीय प्रत्यक्ष कर बोड,ड अयकर ऄजधजनयम, 1961 (1961 का 43) की धारा 295 के
साथ पठित धारा 158कख की ईपधारा (2) द्वारा प्रदत्त िजियों का प्रयोग करत े हुए अयकर जनयम, 1962 का और
संिोधन करने के जलए जनम्नजलजखत जनयम बनाता ह,ै ऄथाडत्: -
1. सजं क्षप्त नाम और प्रारंभ.—(1) आस जनयम का संजक्षप्त नाम अयकर (बाइसिां संिोधन) जनयम, 2022 ह।ै
(2) य े राजपत् म ें आसके प्रकािन की तारीख स े प्रिृत्त होंगे।
2. अयकर जनयम, 1962 (जजसे आसके पश्चात मलू जनयम के रूप म ें जनर्ददष्ट)म,ें भाग 3क में,जनयम 16 को ईसके जनयम
15क के रूप म ें पुन:संखयांदकत दकया जाएगा और पनु :संखयांदकत जनयम 15क के पश्चात, जनम्नजलजखत जनयम ऄंतःस्ट्थाजपत
दकया जाएगा, ऄथाडत:्-
"16. ऄपील ऄजधकरण या क्षत्े ाजधकार िाल े ईच्च न्द्यायालय के समक्ष ऄपील फाआल करन े को स्ट्थजगत करन े के जलए धारा
158कख के ऄधीन अिदे न:- धारा 158कख की ईप-धारा (2) म ें जनर्ददष्ट अिेदन, जजसे यथाजस्ट्थजत, ऄपील ऄजधकरण
या क्षेत्ाजधकार िाले ईच् च न्द्यायालय के समक्ष दकया जाना अिश्यक ह,ै जनधाडरण ऄजधकारी द्वारा प्ररूप संखया 8क म ें
दकया जाएगा।"।
4674 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
3. मलू जनयमों के पठरजिष्ट-2 में,-
(I) प्रपत् संखया 8 म,ें "[जनयम 16 देख]ें " कोष्ठकों, िब्दों और ऄंकों के स्ट्थान पर "[जनयम 15क देख]ें " कोष्ठक, िब्द और ऄंक
रखे जाएंग;े
(II) प्ररूप नंबर 8 के पश्चात, जनम्नजलजखत प्ररूप ऄतं ःस्ट्थाजपत दकया जाएगा, ऄथाडत:्
"प्ररूप संखया 8क
[जनयम 16 देख]ें
...............ईच् च न्द् यायालय ऄथिा
अयकर ऄपील ऄजधकरण ..... म ें
(जो लागू न हो ईस ेकाट दें)
1. ऄपीलाथी की व्यजिगत जानकारी ऄपीलाथी का नाम/पदनाम (जसै ा लाग ू हो)
नोठटस भेजने का पूरा पता
राज्य
जपन कोड
एसटीडी कोड के साथ फोन नंबर/मोबाआल नंबर।
इमेल पता
2. प्रजतिादी की व्यजिगत जानकारी प्रजतिादी का नाम/पदनाम (जसै ा लाग ू हो)
पैन (यदद ईपलब्ध हो)
टैन (यदद ईपलब्ध हो)
नोठटस भेजने का पूरा पता
राज्य
जपन कोड
एसटीडी कोड के साथ फोन नंबर/मोबाआल नंबर।
इमेल पता (यदद ईपलब्ध हो)
3. मामले का जििरण (क) जनधाडरण िषड जजसके संबंध म ेंऄपील को स्ट्थजगत दकया
गया ह ै
(ख) मद (क) म ें जनर्ददष्ट जनधाडरण िष ड के जलए जनधाडठरती द्वारा
घोजषत कुल अय
(ग) ईस अदेि का जििरण जजसके जिरुद्ध ऄपील स्ट्थजगत की
गइ ह ै
(i) धारा और ईप-धारा जजसके ऄधीन अदेि पाठरत
दकया जाता ह ै
(ii) अदेि की तारीख
(iii) सेिा की तारीख या अदिे की ससं ूचना
(घ) अयकर प्राजधकरण या ऄपील प्राजधकरण अदेि पाठरत
कर रहा ह ैजजसके जिरुद्ध ऄपील स्ट्थजगत कर दी गइ ह ै
(ङ) िह राज्य और जजला जजसम ें क्षत्े ाजधकार जनधाडरण
ऄजधकारी जस्ट्थत ह ै[भाग II—खण् ड 3(i)] भारत का राजपत् : ऄसाधारण 3
(च) धारा और ईप-धारा जजसके ऄधीन मलू अदेि पाठरत
दकया जाता ह ै
4. जिजध का प्रश्न जजनके जलए ऄपील जिजध का प्रश्न ऄजधजनयम की सुसंगत धारा और
अस्ट्थजगत ह ै ईप-धारा
(क)
(ख)
(ग)
कुल कर प्रभाि
5. ऄन्द्य मामल/े मामलों का जििरण जजसके (क) जनधाडठरती का नाम
अधार पर ऄपील स्ट्थजगत की जाती ह ै
(ख) न्द्यायालय जजसके समक्ष ऄन्द्य मामले म ेंऄपील लंजबत ह ै
(ग) दसू रे मामल े म ें जिजध का प्रश्न जजसके अधार पर तत्काल
मामले म ेंऄपील स्ट्थजगत कर दी जाती ह:ै -
(क)
(ख)
(ग)
6. धारा 158कख की ईप-धारा (2) के
ऄनुसार अिेदन फाआल करन े की जनयत
तारीख
स्ट्पष्टीकरण: आस जनयम और प्ररूप संखया 8क के प्रयोजनों के जलए, "सुसंगत मामला" और "ऄन्द्य मामला" िब्दों का िही
ऄथ ड होगा जो ऄजधजनयम की धारा 158कख में ईनके जलए ददया गया ह।ै
यह प्रमाजणत दकया जाता ह ैदक-
क) …………….. जनधाडरण िषड के जलए जनधाडठरती के मामले म ें ईिाए गए मद 4 म ें ईजल्लजखत जिजध के प्रश्न(प्रश्नों),
जनम्नजलजखत म ें ईत्पन्न होने िाले जिजध के प्रश्न के समान ह/ैंह:ैं-
क. ........................जनधारड ण िष ड के जलए ईनका मामला
ख.......................... जनधारड ण िष ड के जलए..................... मामला
ख) प्रश्न धारा 260क के ऄधीन क्षेत्ाजधकार िाले ईच् च न्द्यायालय या धारा 261 के ऄधीन ईच्चतम न्द्यायालय में दकसी
ऄपील म ें या उपर 5 म ें यथाईजल्लजखत दकसी ऄपील ऄजधकरण/क्षेत्ाजधकार ईच्च न्द्यायालय के अदेि के जिरुद्ध संजिधान के
ऄनुच्छेद 136 के ऄधीन एक जििेष ऄनुमजत याजचका म ें ईच् चतम न्द्यायालय के समक्ष लंजबत ह ैं;
ग) मद 4 म ें ईजल्लजखत जिजध के प्रश्नों पर ऄपील, ऄजधजनयम की धारा 158कख की ईप-धारा (4) के ईपबंधों के ऄनुसार
फाआल की जाएगी।
हस्ट्ताक्षठरत
(ऄपीलाथी)
नाम:..............
पद:...............4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
सत्यापन का प्ररूप
मै.............., ऄपीलाथी, घोजषत करता ह ं दक उपर जो कथन दकया गया ह ै िह मेरी जानकारी और जिश्वास से सिोत्तम
सत्य ह ै।
स्ट्थान:................ हस्ट्ताक्षर: ......................
तारीख:...................... नाम: ........................
पद: .................
ठटप्पजणया:ाँ
यदद ईपलब्ध कराया गया स्ट्थान ऄपयाडप्त पाया जाता ह,ै तो आस प्रयोजन के जलए पृथकतया ऄनलु ग्नक का ईपयोग दकया जा
सकता ह।ै "।
[ऄजधसूचना स.ं 83/2022/फा. स.ं 370142/30/2022-टीपीएल]
प्रज्ञा पारजमता, जनदेिक
ठटप्पण: मलू जनयम भारत के राजपत्, ऄसाधारण, भाग II, खंड-3, ईप-खंड (ii) म ें संखया का.अ. 969(ऄ) तारीख
26 माच,ड 1962 द्वारा प्रकाजित दकए गए और ऄंजतम बार ऄजधसूचना सखं या सा.का.जन 524(ऄ) तारीख,
08 जुलाइ, 2022 द्वारा संिोजधत दकए गए थे।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 12th July, 2022
INCOME-TAX
G.S.R. 537(E).—In exercise of the powers conferred by sub-section (2) of section 158AB read
with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby
makes the following rules further to amend the Income-tax Rules, 1962, namely:––
1. Short title and commencement.––(1) This rule may be called the Income-tax (Twenty Second
Amendment) Rules, 2022.
(2) They shall come into force from the date of its publication in the Official Gazette.
2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in Part IIIA, rule 16 shall
be renumbered as rule 15A thereof and after rule 15A as so numbered, the following rule shall be
inserted, namely:—
―16. Application under section 158AB to defer filing of appeal before the Appellate Tribunal or
the jurisdictional High Court.- The application referred to in sub-section (2) of section 158AB,
required to be made before the Appellate Tribunal or the jurisdictional High Court, as the case may be,
shall be made in Form No. 8A by the Assessing Officer.‖.
3. In the principal rules, in Appendix-II,––
(I) in Form No. 8, for the brackets, words and figures ―[See rule 16]‖, the brackets, words and figures
―[See rule 15A]‖ shall be substituted;
(II) after Form No. 8, the following Form shall be inserted, namely:—[भाग II—खण् ड 3(i)] भारत का राजपत् : ऄसाधारण 5
―Form No. 8A
[See rule 16]
In the High Court of ……… or
Income-tax Appellate Tribunal…..
(strike out whichever is inapplicable)
1. Appellant’s Personal Name/ designation of the Appellant (as applicable)
Information
Complete address for sending notices
State
Pin code
Phone No. with STD code/ Mobile No.
Email Address
2. Respondent’s Personal Name/ designation of the Respondent (as
Information applicable)
PAN (if available)
TAN (if available)
Complete address for sending notices
State
Pin code
Phone No. with STD code/ Mobile No.
Email Address (if available)
3. Case Details (a) Assessment year in connection with which the
appeal is deferred
(b) Total income declared by the assessee for the
assessment year referred to in item (a)
(c) Details of the order against which appeal is
deferred
(i) Section and sub-section under which
order is passed
(ii) Date of order
(iii) Date of service or communication of
the order
(d) Income-tax authority or the Appellate
Tribunal passing the order against which
appeal is deferred
(e) The State and District in which the
jurisdictional Assessing Officer is located
(f) Section and sub-section under which the
original order is passed
4. Questions of Law for Questions of Law Relevant
which appeal is deferred Section and
sub-section of
the Act
(a)
(b)
(c)
Total tax effect6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
5. Details of other case/ (a) Name of the assessee
cases on the basis of
(b) Court before which the appeal in the other
which appeal is deferred
case is pending
(c) Question of law in the other case on the basis
of which appeal in the instant case is
deferred:––
(a)
(b)
(c)
6. Due date for filing of
application as per
sub-section (2) of
section 158AB
Explanation: For the purposes of this rule and form No. 8A, the words ―relevant case‖ and ―other case‖
shall have the same meaning as assigned to them in section 158AB of the Act.
It is hereby certified that––
(a) the question(s) of law mentioned in item 4, arising in the case of the assessee for assessment year
___________ is/are identical with a question of law arising in:-
a. his case for the assessment year ___________
b. the case of __________ for the assessment year ___________ ,
(b) the question(s) is/are pending before the jurisdictional High Court under section 260A or the
Supreme Court in an appeal under section 261 or the Supreme Court in a Special Leave Petition
under article 136 of the Constitution against the order of the Appellate Tribunal/ jurisdictional High
Court as mentioned in item 5 above;
(c) the appeal on the question(s) of law mentioned in item 4 shall be filed in accordance with the
provisions of sub-section (4) of section 158AB of the Act.
Signed
(Appellant)
Name:_____________
Designation:_________
Form of Verification
I, ______________, the appellant, do hereby declare that what is stated above is true to the best of my
information and belief.
Place:____________ Signature:_______________________
Date:_____________ Name:_________________________
Designation:_____________________[भाग II—खण् ड 3(i)] भारत का राजपत् : ऄसाधारण 7
Notes:
If the space provided is found insufficient, separate enclosures may be used for the purpose.‖.
[Notification No. 83/2022/ F. No. 370142/30/2022-TPL]
PRAJNA PARAMITA, Director
Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3,
Sub-section (ii) vide number S.O. 969(E) dated the 26th March, 1962 and were last amended vide
notification number G.S.R. 524(E) dated the 8th July, 2022.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.