Clause 358 - Form of appeal and limitation.

Form of appeal and limitation: fee tiers by income, thirty-day filing rule, payment condition and discretionary late admission.

Prescribes the form, verification and income-linked fee structure for appeals to appellate officers. Appeals must be presented within thirty days from service of notice of demand or intimation of order, with the period during a specified application excluded. The appellate authority may admit delayed appeals for sufficient cause. Appeals are not admitted unless tax on the return or an amount equal to payable advance tax has been paid; the appellate authority may, for reasons recorded in writing, exempt an appellant from that payment requirement.