Monetary limits for departmental appeals revised, restricting appeals to cases where tax effect exceeds prescribed thresholds. Prescribes that departmental appeals and SLPs in Income-tax matters should not be filed unless the tax effect of disputed issues, computed year-by-year and including surcharge and cess but excluding interest unless disputed, exceeds specified monetary limits; composite orders involving multiple years require appeals in all covered years if any year exceeds the limit. The Assessing Officer must calculate tax effect per assessment year, special computation rules apply where income is computed under alternate tax provisions, and specific exceptions require contesting adverse decisions regardless of tax effect.