Rule 194 — Declaration under section 375. Made under s.375 of the Income-tax Act, 2025.
Rule 194 gives effect to Section 375 of the Income-tax Act, 2025. A rule cannot go beyond the section it serves: where the two seem to differ, the section governs.
The rule prescribes the form, the verification, the signatory and the number of copies of the declaration referred to in section 375(1).
Sub-rule (1) requires the declaration to be in Form No. 117 and to be verified in the manner indicated in that Form. Sub-rule (2) requires the declaration and the verification to be signed by the person specified in rule 167(3). Sub-rule (3) fixes the number of copies according to the forum: where the declaration is furnished to the Joint Commissioner (Appeals) or the Commissioner (Appeals) it shall be in duplicate, and where it is furnished to the Appellate Tribunal it shall be in triplicate.
Section 375(1) provides for a declaration but leaves its shape open. The rule fixes the form and its verification so that the same particulars are affirmed in every case, borrows the signing rules that already apply under rule 167(3) rather than writing a second set, and settles the practical question of how many copies each appellate forum needs.
| What | Figure | The condition on it | Where |
|---|---|---|---|
| Copies of the declaration for the Joint Commissioner (Appeals) or the Commissioner (Appeals) | Duplicate | Where the declaration is furnished to either of those authorities | Sub-rule (3)(a) |
| Copies of the declaration for the Appellate Tribunal | Triplicate | Where the declaration is furnished to the Appellate Tribunal | Sub-rule (3)(b) |
Three requirements have to be met together and a declaration failing any of them is not in order: it must be in Form No. 117, verified in the manner indicated in the Form, and signed by the person specified in rule 167(3). Who that person is is not stated here — the rule points to rule 167(3), and the signatory therefore changes with the class of assessee. The number of copies follows the forum and not the subject matter: two for the Joint Commissioner (Appeals) or the Commissioner (Appeals), three for the Appellate Tribunal.
A company furnishing the section 375(1) declaration in an appeal before the Commissioner (Appeals) files Form No. 117 in duplicate, verified in the manner indicated in the Form and signed by the person specified in rule 167(3) for a company. If the same declaration were to be furnished before the Appellate Tribunal, three copies would be required.
You meet it in appellate proceedings, at the point where the section 375(1) declaration is filed with the Joint Commissioner (Appeals), the Commissioner (Appeals) or the Appellate Tribunal.
The declaration referred to in section 375(1) shall be in Form No. 117, and shall be verified in the manner indicated therein.
The declaration and the verification referred to in sub-rule (1) shall be signed by the person specified in rule 167(3).