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Form No. 42 Rule 81 Appeal Against Refusal To Recognise Or Withdrawal Of Recognition From A Provident Fund
the Chief Commissioner or Commissioner of Income-tax under rule 3(1) of Part A of the Fourth Schedule to the Income-tax Act, 1961, for the recognition of the provident fund maintained by him (them) for the benefit of his (their) employees.
rule 81.under income tax rules 1962 An appeal under sub-rule (1) of rule 13 of Part A of the Fourth Schedule shall be in Form No. 42 and shall be verified in the manner indicated therein and shall be accompanied by a fee of rupees one hundred.
THE FOURTH SCHEDULE PART A Recognised provident funds
application of Part
1. This part shall not apply to any provident fund to which the Provident Funds Act, 1925, applies.
13. (1) An employer objecting to an order of the Commissioner refusing to recognise or an order withdrawing recognition from a provident fund may appeal, within sixty days of such order, to the Board.
(2) The appeal shall be in such form and shall be verified in such manner and shall be subject to the payment of such fee as the Board may prescribe.
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