https://www.taxtmi.com/acts?id=51903 Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals) must be in a prescribed form and accompanied by a prescribed fee based on computed total income or subject matter; they must be presented within thirty days from service of notice or intimation, with the pendency period of an application under section 440(1) excluded when rejected. The appellate authority may condone delay for sufficient cause. Appeals are not admitted unless tax due on returned income, or an amount equal to payable advance tax where no return exists, is paid, though the authority may exempt an appellant from this payment requirement on written application with reasons recorded. en-us Thu, 14 Aug 2025 17:57:15 +0530 Fri, 05 Sep 2025 17:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51903 Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals) must be in a prescribed form and accompanied by a prescribed fee based on computed total income or subject matter; they must be presented within thirty days from service of notice or intimation, with the pendency period of an application under section 440(1) excluded when rejected. The appellate authority may condone delay for sufficient cause. Appeals are not admitted unless tax due on returned income, or an amount equal to payable advance tax where no return exists, is paid, though the authority may exempt an appellant from this payment requirement on written application with reasons recorded. Act-Rules Income Tax Thu, 14 Aug 2025 17:57:15 +0530 https://www.taxtmi.com/acts?id=51903