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of <h1>Appeals under Rule 8, Part C, Fourth Schedule of Income-tax Rules require Form No. 44 and a 100 fee.</h1> An appeal under sub-rule (1) of rule 8 of Part C of the Fourth Schedule of the Income-tax Rules, 1962, must be submitted using Form No. 44. This appeal must be verified as specified in the form and accompanied by a fee of one hundred rupees.
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