Monetary limits for departmental income-tax appeals increased, restricting appeals to assessment years with tax effects above prescribed thresholds. The circular raises the monetary thresholds for departmental filing of income tax appeals at successive appellate fora and prescribes that the Assessing Officer must calculate tax effect separately for each assessment year for every assessee; appeals may be filed only for those assessment years where the separately computed tax effect exceeds the prescribed monetary limit, including in cases of composite orders and where multiple assessees are involved.