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Income-tax Rules, 2026 | Rule 167 of 333

Rule 167 - Appeal to Joint Commissioner (Appeals) or Commissioner (Appeals)

Reviewed by CA Nikhil Gupta · Last reviewed 29 August 2026

Local extract available Legacy mapping: 45

167Rule number
1030Local text characters
1Linked Forms

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Source and status control

Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

Currentness control: Base Rules effective 1 April 2026. Check later amendments, corrigenda and portal implementation before action.

Local statutory extract - official source controls

Rule text held in the production corpus

Commissioner (Appeals) appeal form. 167. (1) An appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals) shall be made in Form No. 99. (2) Form No. 99 shall be furnished in the following manner— (a) in the case of a person who is required to furnish return of income electronically under rules 164 and 180— (i) by furnishing the form electronically under digital signature, if the return of income is furnished under digital signature; (ii) by furnishing the form electronically through electronic verification code in a case not covered under item (i); (b) in a case where the assessee has the option to furnish the return of income in paper form, by furnishing the form electronically in accordance with clause (a). (3) The form of appeal referred to in sub-rule (1) shall be verified by the person who is authorised to verify the return of income under section 265, as applicable to the assessee. (4) Any document accompanying Form No. 99 shall be furnished in the manner in which the said Form is furnished.

Local extract SHA-256: 62ade2418d23a0dbffa65480ac6b299851ef7a792945402b2a2a6a262b541932. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

Rule map

Related sections

Use the title and official text to identify the governing section; no local section reference is asserted.

Related Forms

Form 99

Finin2min implementation framework

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Evidence and control

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Consequence

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Transaction application

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Authority, consent and execution

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Limitation, forum and remedies

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Cross-law overlays

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Effective date, amendment history, forms or utilities, filing channel, authentication method, due date, fees, transition from the 1962 Rules and any judicial interpretation.

Finin2min | Income-tax Rules, 2026 | Educational and professional reference. The current official law, Gazette, portal and judicial treatment control.

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Official starting point
www.incometaxindia.gov.in

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