Appeal filing procedure: Form 35 must include prescribed documents and follow electronic verification standards for submission. Appeals must be filed in Form No. 35 in duplicate as a memorandum of appeal containing statement of facts, grounds, the order appealed against and notice of demand; penalty appeals must include the assessment order. The Principal Director General/Director General of Income-tax shall prescribe electronic filing procedures, data standards and electronic verification code generation and security policies. Form No. 35 may be filed electronically by digital signature or electronic verification code where e-filing of the return is mandated; taxpayers with paper-return options may file electronically or on paper. Verification must be by the person authorised to verify the return under the Act.