Electronic appeal filing requires Form No.3 with digital signature or electronic verification code and authorised verification. Appeals under section 174 must be filed electronically in Form No.3 using a digital signature or an electronic verification code, verified by the person authorised under rule 5; accompanying documents must be furnished in the same electronic manner. The Principal Director General/Director General of Income-tax (Systems) shall prescribe filing procedures, data structures and standards, the method for generating electronic verification codes, and implement security, archival and retrieval policies for the electronic filings.
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.
Provisions expressly mentioned in the judgment/order text.
Electronic appeal filing requires Form No.3 with digital signature or electronic verification code and authorised verification.
Appeals under section 174 must be filed electronically in Form No.3 using a digital signature or an electronic verification code, verified by the person authorised under rule 5; accompanying documents must be furnished in the same electronic manner. The Principal Director General/Director General of Income-tax (Systems) shall prescribe filing procedures, data structures and standards, the method for generating electronic verification codes, and implement security, archival and retrieval policies for the electronic filings.
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