Income-tax Rules, 2026

Rule 194Declaration under section 375

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

(1)The declaration referred to in section 375(1) shall be in Form No. 117, 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 rule 167(3).

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

(a)in a case where it is furnished to the Joint 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.

This rule refers to

Rule 167 Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358

§ 375 Procedure when assessee claims identical question of law is pending before High Court or Supreme Court