FORM Q DECLARATION FORM UNDER SECTION 23 [See Rule 8(7) ] I ..........son / daughter / wife of Thiru ......... being the ...... of ................ do hereby declare: 1. That the following question(s) of law is/are pending in my case/in the case of ..... ..... before the High Court / Supreme Court on appeal in respect of the assessment year ........ A copy of the statement of the case and the question(s) of law referred to the High Court / Supreme Court is/are enclosed. A copy of the judgment of the High Court / Supreme Court is/are enclosed. 2. That the said question(s) of law is/are identical with the question(s) of law arising in my case/in the case of ........... in respect of the assessment year .... ... which is pending before ......... 3. That if the .............. agrees to apply to the case referred to in paragraph 2 above, the final decision on the question of law in the case referred to in paragraph 1 above, I, the assessee mentioned in paragraphs 1 and 2 above, shall not raise the said question(s) of law in the case referred to in paragraph 2 above in appeal before any appellate authority or before the High Court or the Supreme Court or in appeal before the Supreme Court. Signature of the declarant Address ........ ....................................... TIN................................ VERIFICATION I ............. do hereby declare that to the best of my knowledge and belief what is stated above is correct, complete and is truly stated. Further declare that I am making the declaration in my capacity as ....... and that I am competent to make this declaration and verify it. Verified today the ..... day of .... 200 Signature of the declarant
