F.No.370133/13/2022-TPL

Tpl order specifying the collegium explanation to section 158AB of the income tax act 1961

What this is

F.No.370133/13/2022-TPL was issued by the Central Board of Direct Taxes on 28 September 2022. Its subject is Tpl order specifying the collegium explanation to section 158AB of the income tax act 1961.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

What it does

Constitutes the Collegium that the Explanation to section 158AB requires, so that an Assessing Officer can defer filing an appeal before the Appellate Tribunal or the jurisdictional High Court where an identical question of law is pending. The Collegium is constituted by the Principal Chief Commissioner (International Tax and Transfer Pricing) for international tax and transfer pricing appeals, the Principal Chief Commissioner (Exemptions) for the exemption charge, the Chief Commissioner (Central) or the jurisdictional DGIT (Investigation) for central charges, and the jurisdictional Principal Chief Commissioner (CCA) for all other cases. It has three members of Principal Commissioner or Commissioner rank, including the Commissioner having jurisdiction over the case, with two nominated by the constituting authority; the Collegium may co-opt one more officer, and its senior-most member chairs it. It takes effect from the date of issue.

Why it was issued

Section 158AB requires the deferment decision to be taken by a Collegium as specified by the Board, and this order supplies that specification.

Who it reaches

Assessing Officers deciding whether to defer an appeal under section 158AB(1)
Assessees whose departmental appeal is deferred because an identical question is pending
Principal Commissioners and Commissioners nominated to a Collegium
The Principal Chief Commissioners and Directors General who constitute it

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.158AB	s.376

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

F.No.370133/13/2022-TPL
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
(TPL Division)
New Delhi, dated 28th September, 2022

ORDER

Sub: Order specifying the Collegium - Explanation to section 158AB of the Income-tax Act, 1961 - reg

In exercise of powers conferred under the Explanation to section 158AB of the Income-tax Act, 1961 (the Act), the Central Board of Direct Taxes (read as 'Board') hereby specifies that for the purpose of deciding deferment of appeals before the Appellate Tribunal or the jurisdictional High Court by the Assessing Officer under section 158AB of the Act, a Collegium shall be constituted as under:-

(i)
| Sl.No. | Appeals in | Jurisdiction | Collegium to be Constituted By |
|---|---|---|---|
| 1. | International tax and Transfer Pricing | | Pr. Chief Commissioner of Income-tax (International tax and Transfer Pricing) |
| 2. | Exemption Charge | | Pr. Chief Commissioner of Income-tax (Exemptions) |
| 3. | Central Charges | | Chief Commissioner of Income-tax (Central) or DGIT(Inv) - [Jurisdictional] |
| 4. | All other cases | | Pr. Chief Commissioner of Income-tax (CCA) - [Jurisdictional] |

(ii) The Collegium shall comprise of three members who are officers of the rank of Principal Commissioner of Income-tax (PCIT) or Commissioner of Income-tax (CIT);

(iii) The members shall be:-
a. the PCIT or CIT having jurisdiction over the case in which deferment of appeal is to be decided under section 158AB(1); and
b. two other officers of the rank of PCIT or CIT nominated by respective Pr.CCIT/CCIT/DGIT mentioned in the table in (i) above;

(iv) The Collegium may co-opt one officer of the rank of PCIT or CIT if it so decides;

(v) The seniormost member of the Collegium shall act as the Chairperson of the Collegium.

2. This order comes into effect from the date of its issue.

3. Hindi version shall follow.

(P. Amrutha Varshini)
DCIT (OSD) (TPL-IV)

What to watch

This is an order specifying machinery; it does not itself state when deferment is appropriate, which is governed by section 158AB.
Membership is restricted to Principal Commissioner or Commissioner rank, and the jurisdictional Commissioner must be one of the three.
Co-option of a fourth officer is discretionary with the Collegium.
It applies from the date of issue, 28 September 2022, so decisions taken before that date are not governed by it.

Where you meet it

You meet it when the department tells the Tribunal or the High Court that its appeal in your case is being deferred under section 158AB pending an identical question of law, and you want to know who was competent to take that call.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Circular No. 8/2023 — Revision of exceptions to monetary limits for filing appeals deferred under provisions of section 158AB 31 May 2023

← Circular No. 19/2022 · Circular No. 18/2022 →

A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.

Source: the Income Tax Department’s own published text — its page for this instrument.