The Gazette of India
EXTRAORDINARY
PUBLISHED BY AUTHORITY
PART II—Section 3 -Sub-Section (ii)
No. 438] NEW DELHI, MONDAY, OCTOBER 29, 1979/KARTIKA 7, 1901 Separate paging is given to this Part in order that it may be filed as a separate compilation
1 0 84 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3 (ft 2. In Appendix II to the Income-tax Rules, 1962,—(a) in Form No. 36, for Note 3 the following Note
shall be substituted, namely :—
"3. The memorandum of appeal should be written in English or, if the appeal is filed in a Bench located in any such State as is for the time l;eing notified by the President of the Appellate Tribunal for the purposes of rule 5A of the Income-tax (Appellate Tribunal) Rules, 1963, then, at the option of the appellant, in Hindi, and should set forth, concisely and under distinct heads, the grounds of appeal without anv iirfsument or nariu- tive and such grounds should be numbered con- secutively." ;
(b) in Form No. 36A, for Note 2, the following Note
shall be substituted, namely : —
MINISTRY OF FINANCE
(Central Board of Direct Taxes)
NOTIFICATION
New Delhi, the 29th October, 1979
INCOME-TAX
S.O. 609(E).—In exercise of the powers conferred hy sec- tion 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 (Seventh Amendment) Rules, 1979.
(2) They shall come Into force at once.
"2. The memorandum of cross-objections should bo written in English or, if the memorandum Is filed in a Bench located in any such State as is for tho time beinjj notified by the President of the Ap- pellate Tribunal for the purposes of rule 5A of the Income-tax (Appellate Tribunal) Rules, 1963, then, at the option of the respondent, in Hindi, and should set forth, concisely and under distinct heads, the cross-objections without any argument or narrative and such objections should be num- bered consecutively." ;
(c) in Form No. 37F, for Note 3, the following Note
shall be substituted, namely:—
3. The memorandum of appeal should be written in , English or, if the appeal i3 filed in a Bench located in any such State as is for the time being notified by the President of the Appellate Tribunal for the purposes of inle SA of the Income-tax (Appellate Tribunal) Rules, 1963, then, at the option of tho appellant, in Hindi, and should set forth, concisely and under distinct heads, ihe grounds of appeal without any argument or nar- rative and such grounds should be numbered con- secutively.".
[No. 3048/F. No. 143(4)/78-TPL] S. N. SHENDE, Secy. Central Board of Direct Taxes