Appeal to Commissioner (Appeals)

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..... nd Imposition of Tax Rules, 2015 - Act-Rules - 6. Appeal to Commissioner (Appeals). ─ (1) An appeal under sub-section (1) of section 15 to the Commissioner (Appeals) shall be made in Form 2. .....

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..... of ten thousand rupees. (4) No appeal under sub-section (1) of section 15 shall be admitted unless at the time of filing of the appeal the assessee has paid the tax alongwith penalty and interest .....

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