Notice of Demand

Notice of Demand




4. Every notice of demand under section 30 shall be in Form C :

Provided that a notice of demand relating to payment of wealth-tax provisionally assessed under section 15C shall be in Form D.

Form of application for settlement of case and intimation to the Assessing Officer.

4A. (1) An application for settlement of a case under sub-section (1) of section 22C shall be made in quintuplicate in Form DA and shall be verified in the manner indicated therein.

      (2) The application referred to in sub-rule (1), the verification appended thereto, the Annexure to the said application and the statements and documents accompanying the Annexure shall be signed by the person specified in section 15A.

      (3) Every application in connection with the settlement of a case shall be accompanied by a fee of five hundred rupees.

      (4) The assessee shall, on the date on which he makes the application to the Settlement Commission, intimate in Form DAA to the Assessing Officer of having made such application to the Commission.

Disclosure of information in the application for settlement of cases

4AA. (1) The Settlement Commission shall, while calling for a report from the Commissioner under sub-section (2B) of section 22D, forward a copy of the application in Form DA (other than the Annexure and the statements and other documents accompanying such Annexure) along with a copy of the order under sub-section (1) of section 22D or, as the case may be, an intimation in respect of an application deemed to have been allowed to be proceeded with under sub-section (2A) of section 22D.

        (2) Where an application has not been declared invalid under sub-section (2C) of section 22D or an application has been allowed to be further proceeded with under sub-section (2D) of section 22D, the information contained in the Annexure to the application in Form DA and in the statements and other documents accompanying such Annexure shall be sent to the Commissioner.

Fee for furnishing copy of report.  4B. (1) The following scale of fees shall be levied by the Settlement Commission for furnishing under section 22G a copy of any report or part of any report made by any wealth tax authority to the Settlement Commission :—

  For the first two hundred words or less                                                            80 paise;

  For every additional hundred words or fraction thereof                                       40 paise.

      (2) The fee referred to in sub-rule (1) shall be recovered in advance in cash. 

Avoidance of  repetitive appeals.

4C. (1) The declaration referred to in sub-section(1) of section 18C shall be in Form DB 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 section 15A.

      (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.