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    <title>Form of appeal and limitation</title>
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    <description>Prescribes that appeals must be in the prescribed form, verified as required and accompanied by a prescribed fee linked to computed total income or subject matter classification; sets a thirty day limitation period from specified triggering events with certain statutory periods excluded; empowers the Joint Commissioner (Appeals) or Commissioner (Appeals) to admit delayed appeals for sufficient cause; and conditions admissibility on payment of tax or an amount equal to advance tax, while permitting written exemptions for good and sufficient reasons.</description>
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      <description>Prescribes that appeals must be in the prescribed form, verified as required and accompanied by a prescribed fee linked to computed total income or subject matter classification; sets a thirty day limitation period from specified triggering events with certain statutory periods excluded; empowers the Joint Commissioner (Appeals) or Commissioner (Appeals) to admit delayed appeals for sufficient cause; and conditions admissibility on payment of tax or an amount equal to advance tax, while permitting written exemptions for good and sufficient reasons.</description>
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