Appeal to Commissioner (Appeals)

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.... and Assets) and Imposition of Tax Rules, 2015<br>6. Appeal to Commissioner (Appeals). &#9472;&nbsp; (1) An appeal under sub-section (1) of section 15 to the Commissioner (Appeals) shall be made in....

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.... by a fee of ten thousand rupees. (4) No appeal under sub-section (1) of section 15 shall be admitted unless at the time of filing of the appeal the assessee has paid the tax alongwith penalty and ....