Rule 9, Direct Tax Vivad se Vishwas Act Rules, 2020 [S2A-43V]
As at 7 September 2026. In force from 9 October 2020.
9. Appeal.—(1) An appeal under section 28 of the Act shall be preferred in Form ITR-1 and shall be accompanied by a certified copy of the order appealed against and a fee of nil rupees. (2) The appellate authority shall dispose of the appeal within ninety days from the date of its receipt.
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