Which form is prescribed under the Income-tax Rules, 2026 for an appeal to the Commissioner (Appeals) under section 358?
Question and options
Which form is prescribed under the Income-tax Rules, 2026 for an appeal to the Commissioner (Appeals) under section 358?
Form 99
Form 116
Form 138
Form 66
Answer and explanation
Correct answer: A - Form 99
Rule 167 of the Income-tax Rules, 2026 prescribes Form 99 for an appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals), the form required by section 358 of the Income-tax Act, 2025. Form 116 is used for cross-objections before the Appellate Tribunal, and Form 66 for the accountant's report on book profit.
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