MANU/CBDT/0015/2016
Ministry : Ministry of Finance
Department/Board : CBDT
Notification No. : 11/2016
Date : 01.03.2016
Subject: Direct Taxation
Income-tax (3rd Amendment) Rules, 2016
S.O.637(E).--In exercise of the powers conferred by sub-section (1) of section 249, 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.
(1) These rules may be called the Income-tax (3rd Amendment) Rules, 2016.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962 (herein after referred to as the said rules), for rule 45, the following rule shall be substituted, namely:-
45. Form of appeal to Commissioner (Appeals).-
(1) An appeal to the Commissioner (Appeals) shall be made in Form No. 35.
(2) Form No. 35 shall be furnished in the following manner, namely:-
(a) in the case of a person who is required to furnish return of income electronically under sub-rule(3) of rule 12,-
(i) by furnishing the form electronically under digital signature, if the return of income is furnished under digital signature;
(ii) by furnishing the form electronically through electronic verification code in a case not covered under sub-clause (i);
(b) in a case where the assessee has the option to furnish the return of income in paper form, by furnishing the form electronically in accordance with clause (a) of
sub-rule(2) or in paper form.