Form of appeal and limitation: appeals require prescribed form, strict time limits, and payment condition for admission.

Appeals must be in the prescribed form, verified, and accompanied by the prescribed fee; assessee appeals are to be presented within thirty days of specified triggering events, while Commissioner appeals have a separate filing window. The Commissioner (Appeals) may admit delayed appeals for sufficient cause if delay does not exceed one year. No appeal is to be admitted unless the assessee has made required tax or advance-tax payments, though the Commissioner (Appeals) may grant written exemptions from the advance-tax payment requirement.

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