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<h1>Rule 18: Key Guidelines for Submitting Paper Books in Tax Appeals, Including Deadlines and Document Requirements.</h1> Rule 18 of the Income-tax (Appellate Tribunal) Rules, 1963, outlines the procedures for preparing paper books in tax appeals. Parties intending to rely on documents during an appeal must submit a paper book in duplicate, indexed and paged, at least one day before the hearing, with proof of service to the opposing party a week prior. The Tribunal can also direct the preparation of paper books. Documents must be legible and certified as true copies. Additional evidence requires a separate submission. Only documents referenced during arguments are part of the official record, and non-compliant submissions may be disregarded.