https://www.taxtmi.com/acts?id=21505 Appeals under section 174 must be filed electronically in Form No.3 using a digital signature or an electronic verification code, verified by the person authorised under rule 5; accompanying documents must be furnished in the same electronic manner. The Principal Director General/Director General of Income-tax (Systems) shall prescribe filing procedures, data structures and standards, the method for generating electronic verification codes, and implement security, archival and retrieval policies for the electronic filings. en-us Sat, 04 Jun 2016 11:05:43 +0530 Tue, 25 Nov 2025 11:13:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21505 Appeals under section 174 must be filed electronically in Form No.3 using a digital signature or an electronic verification code, verified by the person authorised under rule 5; accompanying documents must be furnished in the same electronic manner. The Principal Director General/Director General of Income-tax (Systems) shall prescribe filing procedures, data structures and standards, the method for generating electronic verification codes, and implement security, archival and retrieval policies for the electronic filings. Act-Rules Direct Taxes Sat, 04 Jun 2016 11:05:43 +0530 https://www.taxtmi.com/acts?id=21505