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The Central Board of Direct Taxes vide notification dated 31st May, 2022 has issued the Income-tax (Sixteenth Amendment) Rules, 2022. Read the official notification below MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 31st May, 2022 INCOME-TAX G.S.R. 404(E). In exercise of the powers conferred by sub-section (1) of section 245W read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes here
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FAQ :
The CBDT has inserted Rule 44FA into the Income-tax Rules, 1962.
Rule 44FA specifies the form and manner of filing an appeal to the High Court against an order passed by the Board for Advance Rulings under section 245W(1).
Appeals can be filed by the assessee, or by the Assessing Officer on the directions of the Principal Commissioner or Commissioner.
Appeals should be filed with the jurisdictional High Court.
The procedure for filing the appeal is the same as that laid down by the applicable jurisdictional High Court for filing appeals.
The rule came into force from the date of its publication in the Official Gazette.
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