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    <title>Appeal to the Commissioner of Income-tax (Appeals) Designation of the Commissioner (Appeals)</title>
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    <description>Form Three prescribes the appeal procedure under the Equalisation Levy Rules: appellant identification (name, address, PAN/Aadhaar), financial year, Assessing Officer and order particulars referencing Chapter VIII of the Finance Act, statement filing status, whether equalisation levy (including e commerce supply/services) has been paid with payment particulars, disclosure of pending appeals for other years, concise facts and documentary list, grounds of appeal, address for notices, itemised amounts in dispute, authorised verification and payment of the prescribed fee by challan.</description>
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