Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358
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....issioner (Appeals) or Commissioner (Appeals) under section 358. - (1) An appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals) shall be made in Form No. 99. (2) Form No. 99 shall....
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....not covered under item (i); (b) in a case where the assessee has the option to furnish the return of income in paper form, by furnishing the form electronically in accordance with clause (a).....
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