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of <h1>Appeals to the Appellate Tribunal under Section 108 require Form No. 6, signed as per Rule 7 guidelines.</h1> An appeal to the Appellate Tribunal under section 108 of the Act must be filed using Form No. 6. If the appeal is submitted by the assessee, the appeal form, grounds of appeal, and verification form must be signed by the individual designated in rule 7. These provisions are part of the Banking Cash Transaction Tax Rules, 2005, governing the procedure for appeals related to direct taxes.
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