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Rule 315Published

Rule 315: Appeal for a superannuation fund under paragraph 9(1) of Part B of Schedule XI

Rule 315 prescribes the form and fee for an appeal under paragraph 9(1) of Part B of Schedule XI in the case of a superannuation fund. Rules 301 to 315 govern approved superannuation funds under Part B of Schedule XI to the Act. The appeal is in Form No. 187, verified as indicated, with a fee of Rs 1,000.

Official notified Income-tax Rules, 2026

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Bare law

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

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 ₹ 1000.

Rule breakdown

Requirements

Form No. 187.

Verified as indicated in the form.

Fee of Rs 1,000.

Key takeaways

Form No. 187

Appeal form.

Fee

Rs 1,000.

Paragraph 9(1)

Appeal provision in Part B of Schedule XI.

Practical checklist

  • Pay the fee and keep proof.

Avoid

  • Do not omit verification.

FAQs

Which form is used?

Form No. 187 (Rule 315).

What is the fee?

Rs 1,000.

Is the gratuity fund appeal the same?

Yes, Rule 329 also prescribes Form No. 187 with Rs 1,000.

Glossary

Paragraph 9(1)
Appeal provision in Part B of Schedule XI.
Form No. 187
Appeal form under Rules 300, 315 and 329.

Official sources