The Income-tax Rules, 2026
Rule 193: Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362.
193. (1) An appeal under section 362(1) or (2) to the Appellate Tribunal shall be made in Form No.115, and where the appeal is made by the assessee, the form of appeal, the grounds of appeal and the form of verification appended thereto, shall be signed by the person specified in rule 167(3).
(2) A memorandum of cross-objections under section 362(4) to the Appellate Tribunal shall be made in Form No. 116, and where the memorandum of cross-objection is made by the assessee, the form of memorandum of cross-objections, the grounds of cross-objections and the form of verification appended thereto, shall be signed by the person specified in rule 167(3).