Section 18(6) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
(6)An appeal to the Appellate Tribunal shall be filed in such form, and verified in such manner, and shall, except in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4), be accompanied by a fee as may be prescribed.
