Section 35A(2) in Income-Tax (Appellate Tribunal) Rules, 1963
(2)Every application shall be neatly typed on one side of the paper and shall be in English and shall set forth concisely the following :-(i)short facts regarding the demand of the tax, interest, penalty, fine, estate duty or any other sum, recovery of which is sought to be stayed ;(ii)the result of the appeal filed before the Appellate Assistant Commissioner, if any;(iii)the exact amount of tax, interest, penalty, fine, estate duty or any other sum demanded, as the case may be, and the amount undisputed therefrom and the amount outstanding ;(iv)the date of filing the appeal before the Tribunal and its number, if known;(v)whether any application for stay was made to the revenue authorities concerned, and if so the result thereof (copies of correspondence, if any, with the revenue authorities to be attached);(vi)reasons in brief for seeking stay ;(vii)whether the applicant is prepared to offer security, and if so, in what form ;(viii)prayers to be mentioned clearly and concisely (stating exact amount sought to be stayed);(ix)the contents of the application shall be supported by an affidavit sworn by the applicant or his duly authorised agent ;(x)[Omitted]
