What is affidavit under rule 46a of income tax rules

This query is : Resolved 

24 December 2018 Hello Expert,
I have case going on with CIT. ITO has asked me to file an affidavit under Rule 46A. Can you please explain the rule also provide any format of an affidavit.
Waiting for reply.

24 December 2018 There is no format. The reason as in rule 46A(1)(b) /(c) /(d) should be put
in writing in the form of a letter supported by an affidavit duly stamped and
notarized will suffice.


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