¹[15A. ] (1) The declaration referred to in sub-section (1) of section 158A shall be in Form No. 8 and shall be verified in the manner indicated therein.

(2) The declaration and the verification referred to in sub-rule (1) shall be signed by the person specified in sub-rule (2) of rule 45.

(3) The declaration referred to in sub-rule (1) shall,—

(a)    in a case where it is furnished to the Deputy Commissioner (Appeals) or the Commissioner (Appeals), be in duplicate, and

(b)    in a case where it is furnished to the Appellate Tribunal, be in triplicate.

Note:-

 1. Rule 16 renumbered as rule 15A by the IT (Twenty-second Amdt.) Rules, 2022, w.e.f. 12-7-2022.