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of <h1>Appeals Under Expenditure-tax Rules, 1987: Submit in Form No. 5; Signed by Authorized Individuals Based on Entity Type.</h1> An appeal to the Commissioner (Appeals) under the Expenditure-tax Rules, 1987 must be submitted in Form No. 5 and verified accordingly. The appeal form, grounds, and verification should be signed by specific individuals based on the entity type: an individual or their authorized representative, a Hindu undivided family's karta or adult member, a company's managing director or director, a firm's managing partner or partner, a local authority's principal officer, or a member or principal officer of an association. Other persons may sign through themselves or a competent representative.
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