Form of appeal and fee requirements govern admissibility of income-tax appeals and preserve time limits and payment conditions. Prescribes that appeals must be in the prescribed form, verified as required and accompanied by a prescribed fee linked to computed total income or subject matter classification; sets a thirty day limitation period from specified triggering events with certain statutory periods excluded; empowers the Joint Commissioner (Appeals) or Commissioner (Appeals) to admit delayed appeals for sufficient cause; and conditions admissibility on payment of tax or an amount equal to advance tax, while permitting written exemptions for good and sufficient reasons.