Court fee stamp in cit(a)

This query is : Resolved 

09 January 2014 Dear Sir / Madam,

I want to know the place wherein written that Application of Appeal at CIT(A) level should be affixed by Court Fees Stamp of Rs. 5. (Form Number 35).

Please give Rules or Section Reference.

10 January 2014 the form itself provides for fees...please refer to this link for details https://law.incometaxindia.gov.in/Directtaxlaws/act2005/sec_143.htm


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