Form of appeal to Commissioner of Income-tax (Appeals)

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (i) electronically under digital signature; or (ii) electronically through electronic verification code. ^1[(2) The form of appeal referred to in sub-rule (1), shall be verified by the person who is authorised to verify the statement under rule 5, as applicable to the assessee or e-commerce operator, as the case may be. (3) Any document accompanying Form No. 3 shall be furnishe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....de Notification No. 87/2020 dated 28-10-2020 before it was read as,  "(2) The form of appeal referred to in sub-rule (1), shall be verified by the person who is authorised to verify the statement of specified services under rule 5, as applicable to the  assessee. (3) Any document accompanying Form No.3 shall be furnished in the manner in which the  Form N....