Form No. 44 Appeal Against Refusal To Approve Or Withdrawal Of Approval From A Gratuity Fund

Appeal Against Refusal To Approve Or Withdrawal Of Approval From A Gratuity Fund  Form No. 44 Appeal Against Refusal To Approve Or Withdrawal Of Approval From A Gratuity Fund.the Chief Commissioner or Commissioner of Income-tax under rule 4(1)/[2(1)] of Part C of the Fourth Schedule to the Income-tax Act, 1961, for approval of the gratuity fund maintained by him (them). The Chief Commissioner or Commissioner of Income-tax has refused approval (withdrawn approval) for the reasons stated in his order.  The appeal should be accompanied by a fee of rupees one hundred. It is suggested that the fee should be credited in a branch of the authorised bank or a branch of the State Bank of India or a branch of the Reserve Bank of India after obtaining a challan from the Assessing Officer and the triplicate challan sent to the Board with the appeal. The Board will not accept cheques, drafts, hundies or other negotiable instruments.


rule 111. Appeal An appeal under sub-rule (1) of rule 8 of Part C of the Fourth Schedule shall be made in Form No. 44 and shall be verified in the manner indicated therein and shall be accompanied by a fee of rupees one hundred.


 

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