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Rule 315 of Income Tax Rules - Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund.

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Last Updated: 01-04-2026

315. Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund.– [i]

An appeal under paragraph 9(1) of Part B of Schedule XI to the Act shall be made in Form No. 187 and shall be verified in the manner indicated therein and shall be accompanied by a fee of ₹ 1000.

 

[i] This Rule was inserted by N No. 22/2026 dt. 20-03-2026 wef 01-04-2026.