Electronic filing of appeal forms governs appeals to appellate income-tax authorities, with prescribed verification and accompanying documents. Appeals to the Joint Commissioner (Appeals) or the Commissioner (Appeals) under section 358 must be filed in Form No. 99. The form must be furnished electronically in the prescribed mode, including digital signature or electronic verification code, depending on how the return of income is filed, and even where paper filing of return is permitted, the appeal is still to be filed electronically. The form must be verified by the person authorised to verify the return of income, and accompanying documents must be furnished in the same manner as the form.