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

Rule 8 - Other Direct Tax Provisions - Rule 8 - 8. . (1) An appeal under sub-section (1) of section 174 of the Act to the Commissioner of Income-tax (Appeals) shall be made in Form No. 3 in the following manner, namely:- (i) electronically under digital signature; or (ii) electronically through electronic verification code. (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 applicabl .....

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