Rule – 16, Declaration under section 158A

Published by Law@HostBooks at Published on March 19, 2018

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16. (1) The declaration referred to in sub-section (1) of section 158A shall be in Form No. 8 and shall be verified in the manner indicated therein.

(2) The declaration and the verification referred to in sub-rule (1) shall be signed by the person specified in sub-rule (2) of rule 45.

(3) The declaration referred to in sub-rule (1) shall,—

(a)		in a case where it is furnished to the ⁴⁷[Deputy Commissioner (Appeals)] or the Commissioner (Appeals), be in duplicate, and
(b)		in a case where it is furnished to the Appellate Tribunal, be in triplicate.]

Reference: www.incometaxindia.gov.in