Form 116 Replaces Form 36A: How to File ITAT Cross-Objections Under Section 362(4) of the Income-tax Act, 2025
Form 36A is gone. From 1 April 2026, ITAT cross-objections must be filed in Form 116 under Section 362(4) of the Income-tax Act, 2025 and Rule 193(2) — within 30 days of notice of appeal, with no fee. CBDT has clarified the procedure through its FAQs.
