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of <h1>Appeals under Section 23A of Wealth-tax Act, 1957, require Form E and must be signed by authorized individuals.</h1> Appeals to the Commissioner (Appeals) under section 23A of the Wealth-tax Act, 1957, must be filed in Form E and verified accordingly. The memorandum, grounds of appeal, and verification must be signed by the person authorized to sign the net wealth return as per section 15A of the Act. Historical amendments have altered the responsible appellate authority's designation and signing requirements, reflecting changes in the rules over time. The current rules, effective from October 22, 1998, specify the procedure and authority for filing appeals within the framework of the Wealth-tax Rules, 1957.
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