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    <description>Recourse against an unsatisfactory assessment order is an appeal process ascending from the Commissioner (Appeals) to the Appellate Tribunal, High Court and Supreme Court; alternatively, a taxpayer may file a revision application to the Commissioner of Income-tax. Initiating the first appeal requires Form No. 35 and payment of a prescribed filing fee under a differentiated schedule tied to assessed income slabs, with a separate fee where the subject-matter is not covered by those slabs.</description>
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