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[Cites 0, Cited by 6] [Entire Act]

Union of India - Section

Section 97 in Income Tax Rules, 1962

97. Appeal.

- An appeal under sub-rule (1) of rule 8 of Part B of the Fourth Schedule shall be made in Form No. 43 and shall be verified in the manner indicated therein and shall be accompanied by a fee of rupees one hundred.