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<h1>Income-tax (20th Amendment) Rules, 1998: Changes in Appeal Fees and Removal of Deputy Commissioner References in Rule 45, Forms 35 & 36.</h1> The Income-tax (20th Amendment) Rules, 1998, effective from October 22, 1998, amends the Income-tax Rules, 1962. Key changes include the removal of references to the 'Deputy Commissioner (Appeals)' in Rule 45 and Form Nos. 35 and 36. New fee structures for filing appeals are introduced based on the assessed income: Rs. 250 for incomes up to Rs. 100,000, Rs. 500 for incomes between Rs. 100,000 and Rs. 200,000, and Rs. 1,000 for incomes above Rs. 200,000. Appeals must be accompanied by challans from authorized banks, and the Appellate Tribunal will not accept negotiable instruments.