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<h1>New Appeal Rules: Form and Verification Required, Plus Fee Structure Based on Income Under Amended Section 253</h1> Section 253 of the Income-tax Act was amended by the Finance (No. 2) Act, 1998, effective October 1, 1998. The amendment specifies that appeals to the Appellate Tribunal must be filed in a prescribed form and verified accordingly. For appeals made on or after October 1, 1998, a fee structure is introduced based on the assessed income: 500 rupees for income up to 100,000 rupees, 1,500 rupees for income between 100,000 and 200,000 rupees, and 1% of the assessed income (up to 10,000 rupees) for income above 200,000 rupees. A fee of 500 rupees is required for an application for stay of demand.