Income-tax appellate procedure updated: paper-book filing deadlines set and copying fees, including urgent and publisher rates, revised. Amendment mandates submission of a duplicate indexed paper-book at least one day before hearing with proof of service a week prior, subject to bench condonation of delay. It establishes a per-page certified copy fee, doubles fees for urgent or immediate stenographer-copy delivery, allocates fifty percent of urgent typing fees to the typist, sets a publisher fee per page, and requires advance cash recovery of all certified-copy fees.
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Income-tax appellate procedure updated: paper-book filing deadlines set and copying fees, including urgent and publisher rates, revised.
Amendment mandates submission of a duplicate indexed paper-book at least one day before hearing with proof of service a week prior, subject to bench condonation of delay. It establishes a per-page certified copy fee, doubles fees for urgent or immediate stenographer-copy delivery, allocates fifty percent of urgent typing fees to the typist, sets a publisher fee per page, and requires advance cash recovery of all certified-copy fees.
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