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Form of appeal to Commissioner of Income-tax (Appeals)

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..... lectronically under digital signature; or (ii) electronically through electronic verification code. 1 [ (2) The form of appeal referred to in sub-rule (1), shall be verified by the person who is authorised to verify the statement under rule 5, as applicable to the assessee or e-commerce operator, as the case may be. (3) Any document accompanying Form No. 3 shall be furnished in the same .....

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..... t was read as, (2) The form of appeal referred to in sub-rule (1), shall be verified by the person who is authorised to verify the statement of specified services under rule 5, as applicable to the assessee. (3) Any document accompanying Form No.3 shall be furnished in the manner in which the Form No.3 is furnished. (4) The Principal Director General of Income-tax (Systems) shall- .....

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