The Central Board of Direct Taxes vide notification dated 12th July, 2022 has issued the Income-tax (Twenty Second
Amendment) Rules, 2022. The amendment has revised the Application form No. 8A filed under section 158AB of Income Tax Act, 1961 and Rule 16 of Income-tax Rules, 1962 to defer filing of appeal before the Appellate Tribunal or
the jurisdictional High Court.
The revised Form 8A shall be filed before the Appellate Tribunal or the jurisdictional High Court, as the case may be, by the Assessing Officer to defer filing of appeal by assessee.
