Form of appeal to Commissioner (Appeals): appeals must use Form No.5 with prescribed verification and authorised signatories.

Appeals to the Commissioner (Appeals) must be made in the prescribed form with verification appended; Form No.5 is required. The rule specifies authorised signatories by category: individuals or their authorised representatives or guardians; the karta or another adult for Hindu undivided families; managing director or an authorised director/agent for companies; managing partner or a non-minor partner for firms; principal officers for local authorities and associations; and any other person or competent representative for other appellants.

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