Definitions

Delivery and receipt of documents or communications (section 77H)

Request for reasons for decisions (section 77D read with section 77H)

Application to direct suspension of amounts payable to Commissioner (section 77G read with 77H)

[New rules inserted by section 1 of Notice No. R. 1420, GG42128, dated 21 December 2018 - effective 1 September 2019 (Notice No. R.516, GG42356, dated 29 March 2019)]