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<h1>Appeals under income tax must follow Form, verification, fee, and 30-day deadline rules with exceptions for delays and payments</h1> An appeal under the relevant income tax provisions must be filed in the prescribed form, verified accordingly, and accompanied by a specified fee based on the assessed income. The appeal must be submitted within thirty days from the date of payment of tax, service of demand notice, or intimation of the order, with certain periods excluded if reopening or penalty applications are pending. The appellate authority may admit delayed appeals if sufficient cause is shown. No appeal will be admitted unless the appellant has paid the tax due on the returned income or, if no return was filed, an amount equal to the advance tax payable, though exemption may be granted for sufficient reasons. Special provisions allow for limited extensions for certain appeals filed between specified dates. These rules govern appeals to the Joint Commissioner (Appeals) or Commissioner (Appeals) under the applicable income tax law.