Form of Appeal: mandatory EA forms require quadruplicate filing with certified copy and standardised appeal particulars. The amendment substitutes rule 7 to require appeals under section 35B(2) and applications under section 35E(4) to be made in Form No. E.A.-5, filed in quadruplicate with equal copies of the impugned order (one certified copy). It replaces Forms E.A.-3, E.A.-4 and E.A.-5 with revised templates that standardise required particulars (assessee/PAN/UID, location codes, order details, dispute particulars, amounts claimed or deposited, priority subject-matter, signatures and verification) and restates filing, fee and bank draft payment formalities.
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Form of Appeal: mandatory EA forms require quadruplicate filing with certified copy and standardised appeal particulars.
The amendment substitutes rule 7 to require appeals under section 35B(2) and applications under section 35E(4) to be made in Form No. E.A.-5, filed in quadruplicate with equal copies of the impugned order (one certified copy). It replaces Forms E.A.-3, E.A.-4 and E.A.-5 with revised templates that standardise required particulars (assessee/PAN/UID, location codes, order details, dispute particulars, amounts claimed or deposited, priority subject-matter, signatures and verification) and restates filing, fee and bank draft payment formalities.
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