Appeal to the Commissioner (Appeals) under the Black Money Rules requires FORM 2, detailed particulars, verification, and a Rs. 10,000 filing fee.

FORM 2 for appeals under the Black Money Rules requires appellant identification, PAN, assessment year, assessing officer and provision details, relief claimed, particulars of undisputed tax/penalty/interest and whether paid (with payment details), and the office-assigned appeal number. The form mandates a statement of facts, grounds of appeal, appellant signature and verification under rule 6(2), submission in duplicate with the order appealed against and original notice of demand if any, disclosure of other pending appeals with particulars, and payment of a ten thousand rupee filing fee through authorised bank branches.

---

---

---