Rule 167 prescribes Form No. 99 for an appeal to the Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358, furnished electronically in the way the return is furnished and verified by the person authorised to verify the return.
167
Rules 2026 · Rule 167
Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358
Rules 131-200
The rule. The appeal is made in Form No. 99 (sub-rule 1). It is furnished electronically — under digital signature if the return was furnished under digital signature, otherwise through electronic verification code — for persons required to file returns electronically under rules 164 and 180, and in the same way where the assessee has the option of a paper return (sub-rule 2). The form is verified by the person authorised to verify the return under section 265, and any document accompanying it is furnished in the same manner (sub-rules 3 and 4).