Paper books for income-tax appeals must be filed timely, legible, certified, indexed, and separate for additional evidence. Rule 18 requires parties relying on documents in income-tax appeals to submit a duly indexed, paged and certified paper book with proof of service, subject to bench condonation for delay. The Tribunal may direct preparation of a paper book at a party's cost. Papers must be legible, double-spaced or printed; photocopies must be legible; each item must be certified and indexed with relevance, page numbers and filing authority. Additional evidence must be filed in a separate paper book with an application; non-conforming paper books may be ignored.