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of <h1>Employers Appeal Provident Fund Recognition Refusal Under Income-tax Act, 1961; Form 42 Requires Grounds and Fee</h1> This document is an appeal form (Form No. 42) addressed to the Secretary of the Central Board of Direct Taxes in New Delhi. It is used by employers seeking to challenge the refusal or withdrawal of recognition of a provident fund by the Chief Commissioner or Commissioner of Income-tax under the Income-tax Act, 1961. The form requires the petitioner to provide grounds for the appeal and declare the truthfulness of the statements. A fee of one hundred rupees must accompany the appeal, paid through a specified banking process. The appeal requests the Central Board to direct the tax authorities to grant or continue recognition of the provident fund.
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