Income Tax Law
Rules 2026/ Rule 195
Income-tax Rules, 2026

Rule 195Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026
The application referred to in section 376(2), required to be made before the Appellate Tribunal or the jurisdictional High Court, as the case may be, shall be made in Form No. 118 by the Assessing Officer.
This rule refers to
§ 376 Procedure where an identical question of law is pending before High Courts or Supreme Court
§ 376 Procedure where an identical question of law is pending before High Courts or Supreme Court