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FORM OF APPEAL AND LIMITATION SECTION - 249

Income Tax - Penalties - Circumstances, Procedures and Relief - 19 - Following documents are required in duplicate for filing an appeal to Commissioner of Income-tax (Appeal): Form no. 35 (As prescrib .....

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ment of prescribed fee. No appeal shall be admitted unless at the time of filing the appeal: Where a return has been furnished by the assessee, the assessee has paid the tax due on the income returned .....

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