Income-tax appellate procedure now requires triplicate stay petitions with detailed affidavit, attachments, and possible security. The amendment allows the President or, in his absence, the seniormost Member to transfer appeals between Benches at the same headquarters; and inserts Rule 35-A prescribing that stay applications for recovery of tax-related demands be presented in triplicate, typed in English, separately for different enactments, and must state concise facts, prior proceedings, exact amounts, prior stay requests, reasons, offer of security, specific prayers, be supported by affidavit, and be accompanied by three copies of assessment orders and documents; noncompliant applications may be summarily rejected. Rule on statements requires filing certified annexures or forwarding to the High Court without them if default occurs.