Appeal to the Appellate Tribunal permits challenges to specified income-tax orders subject to time limits and prescribed fees. Appeal to the Appellate Tribunal is available against specified income-tax orders from various authorities; appeals must be filed within the prescribed period from communication of the order, with a shorter period for certain search-related matters. The Tribunal may condone delay for sufficient cause. Cross-objections may be filed within a prescribed short period after notice of the other party's appeal and are treated as appeals presented within time. Appeals must be in prescribed form, verified, and (subject to exemptions) accompanied by a prescribed graduated fee, and the Central Government may notify a scheme to reorganise appeal processing.