Rules 2026

Rule 315 of the Income-tax Rules, 2026

Rule 315 — Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund.

Where this rule sits

What this rule does

An appeal under paragraph 9(1) of Part B of Schedule XI to the Act shall be made in Form No. 187, shall be verified in the manner indicated in that form, and shall be accompanied by a fee of Rs. 1,000.

Why it is there

Paragraph 9(1) of Part B of Schedule XI gives a right of appeal in the case of a superannuation fund but leaves the form, the verification and the fee to be prescribed. The rule supplies all three, so an appeal is either properly constituted or it is not, without argument about what should have accompanied it.

Who it applies to

A person appealing under paragraph 9(1) of Part B of Schedule XI to the Act in the case of a superannuation fund

The figures, and what each one turns on

Read the condition in the same row. A figure quoted without it is a wrong answer with a citation attached.

What	Figure	The condition on it	Where
Fee accompanying the appeal	Rs. 1,000	The appeal must also be in Form No. 187 and verified in the manner indicated in that form	Rule 315

The forms it prescribes

Form No. 187 — appeal under paragraph 9(1) of Part B of Schedule XI to the Act in the case of a superannuation fund

What this means in practice

Three requirements travel together: the form, the verification in the manner the form indicates, and the fee of Rs. 1,000. The fee is fixed by the rule and does not vary with the amount at stake or the ground of appeal. What may be appealed against, and to whom, is settled by paragraph 9(1) of Part B of Schedule XI, not by this rule.

An example

Illustrative only, and invented for this page. The figures are chosen to show the requirement biting, not taken from any real matter.

Trustees of a superannuation fund wish to appeal under paragraph 9(1) of Part B of Schedule XI. The appeal is filed in Form No. 187, verified in the manner the form indicates, and accompanied by the Rs. 1,000 fee; an appeal lodged without the fee is not accompanied as the rule requires.

Where you meet this rule

You meet it when an appeal is filed in a superannuation fund matter — the Form No. 187 memorandum, its verification, and the fee receipt filed with it.

The words themselves

An appeal under paragraph 9(1) of Part B of Schedule XI to the Act shall be made in Form No. 187 and shall be verified in the manner indicated therein and shall be accompanied by a fee of Rs. 1,000.

Rule 315, Income-tax Rules, 2026.

What people get wrong

Filing the appeal without the fee. The rule requires it to be accompanied by a fee of Rs. 1,000.
Verifying in some other manner. The rule requires verification in the manner indicated in Form No. 187.
Scaling the fee to the amount in dispute. The rule fixes it at Rs. 1,000.

What this page does not tell you. It does not reproduce the rule. Everything above was written from the rule’s own text as the Income Tax Department publishes it — the text is here. A rule is subordinate legislation: it prescribes the method, the form or the period, and it cannot enlarge the charge the section imposes. Where a figure matters, read the sub-rule it comes from.