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35 Appeal to the Joint Commissioner (Appeals) or the Commissioner of Income-tax (Appeals) - Income Tax

1. 32/2023 - Dated: 29-5-2023 - Income Tax - Income-tax (Sixth Amendment) Rules, 2023 - Implementation of Changes made by Finance Act, 2023 - First appellate authority being Joint Commissioner (Appeals) [JCIT(A)] with the Commissioner (Appeals) CIT(A)
2. 5/2016 - Dated: 6-4-2016 - Income Tax - Electronic Verification Code (EVC) for electronically filed Form of Appeal to Commissioner (Appeals)
3. 11/2016 - Dated: 1-3-2016 - Income Tax - Income-tax (3rd Amendment) Rules, 2016
4. S.O. 917(E) - Dated: 22-10-1998 - Income Tax - Income-tax (20th Amendment) Rules, 1998

1. Section 249 - Form of appeal and limitation - Income-tax Act, 1961
2. Rule 45 - Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) - Income-tax Rules, 1962
3. Manual - Procedure for filing appeal  [Rules 45]