Amendment of Section 249

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Full Text of the Document

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....hall be inserted, namely:- "and shall, in case of an appeal made to the Commissioner (Appeals) on or after the 1st day of October, 1998, irrespective of the date of initiation of the assessment proceedings relating thereto be accompanied by a fee of,- (i) where the total income of the assessee as computed by the Assessing Officer in the case to which the appeal relates is one hun....