Paper book filing requirements set filing timelines and tribunal discretion for late submissions and document preparation. The appellant must file a paper book containing copies of documents and witness statements relied upon with the appeal or within one month, in as many copies as the memorandum; the respondent may file a corresponding paper book within one month of notice or within two weeks of service of the appellant's paper book, whichever is later. The Tribunal may allow late filing or direct preparation of additional copies at a party's cost. The President may restrict initial filings, permit later filing on notice, direct return and rectification of deficient documents, and authorize attestation; all paper books must be legible, paged, indexed and tagged, and an inserted provision requires filing soft copies on pen drives (kept in abeyance).