Rule 194 prescribes Form No. 117 for the declaration under section 375(1), signed and verified by the person in rule 167(3), in duplicate before the Commissioner (Appeals) and in triplicate before the Appellate Tribunal.
194
Rules 2026 · Rule 194
Declaration under section 375
Rules 131-200
The rule. The declaration is in Form No. 117, verified as the form indicates (sub-rule 1), and the declaration and verification are signed by the person specified in rule 167(3) (sub-rule 2). It is furnished in duplicate to the Joint Commissioner (Appeals) or Commissioner (Appeals), and in triplicate to the Appellate Tribunal (sub-rule 3).