Monetary limits for departmental appeals restrict filing to cases where tax effect exceeds prescribed thresholds, with specified exceptions. Appeals in income tax matters are to be filed on merit only where the tax effect of disputed issues exceeds prescribed monetary limits; 'tax effect' means the difference in tax on total income with and without disputed issues (excluding interest unless interest chargeability is disputed) and includes notional tax on converted losses and penalty reductions. The tax effect must be calculated separately for each assessment year and appeals may be filed only for years where that effect exceeds the limit, subject to special rules for composite orders, required recording where appeals are not filed due to low tax effect, and exceptions for constitutional questions, ultra vires findings, and accepted Revenue Audit objections.