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<h1>Appeals Process for Equalisation Levy: File Within 30 Days to Commissioner, 60 Days to Tribunal, Per Sections 174 & 175.</h1> Appeals under the Equalisation Levy, as per Sections 174 and 175 of the Finance Act 2016, allow an aggrieved assessee or e-commerce operator to appeal against penalty orders. Appeals to the Commissioner of Income-tax (Appeals) must be filed within 30 days and require a fee of 1,000, using Form 3. Appeals to the Appellate Tribunal against the Commissioner's decisions must be filed within 60 days, also with a 1,000 fee, using Form 4. Provisions from the Income-tax Act, 1961 apply to these appeals, ensuring a structured process for addressing grievances.