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<h1>Appeal procedure for approved gratuity funds requires filing Form No.44 with required verification and prescribed fee.</h1> An appeal concerning approved gratuity funds under sub-rule (1) of rule 8 of Part C of the Fourth Schedule must be made in Form No. 44, verified as indicated in the form, and accompanied by a prescribed fee of rupees one hundred; these form, verification and fee requirements are mandatory under the Income-tax Rules, 1962.