Form of appeal and fee requirements govern admissibility of income-tax appeals and preserve time limits and payment conditions. Prescribes that appeals must be in the prescribed form, verified as required and accompanied by a prescribed fee linked to computed total income or ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Form of appeal and fee requirements govern admissibility of income-tax appeals and preserve time limits and payment conditions.
Prescribes that appeals must be in the prescribed form, verified as required and accompanied by a prescribed fee linked to computed total income or subject matter classification; sets a thirty day limitation period from specified triggering events with certain statutory periods excluded; empowers the Joint Commissioner (Appeals) or Commissioner (Appeals) to admit delayed appeals for sufficient cause; and conditions admissibility on payment of tax or an amount equal to advance tax, while permitting written exemptions for good and sufficient reasons.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.