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[Cites 0, Cited by 0] [Section 23] [Entire Act]

Union of India - Subsection

Section 23(6) in Expenditure-Tax Act, 1987

(6)An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed 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 of one thousand rupees in the case of appeals filed on or after the 1st day of October, 1998.] [Substituted by Act 21 of 1998, section 85, for 'a fee of two hundred rupees' (w.e.f. 1-10-1998).]