Rule 6 - Appeal to Commissioner (Appeals) - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015

6. Appeal to Commissioner (Appeals). ─ (1) An appeal under sub-section (1) of section 15 to the Commissioner (Appeals) shall be made in Form 2. (2) The form of appeal referred to in sub-rule (1), the grounds of appeal and the form of verification appended thereto relating to an assessee shall be signed and verified by the person who is authorised to sign the return of income under section 140 of the Income-tax Act, as applicable to the assessee. (3) Every appeal filed under sub-section (1) of section 15 shall be accompanied 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 interest thereon on the amount of liability which has not been objected to by the assessee.