Income Tax Act, 1961
Sch. IV Part A Rule 13. APPEALS.
(1) An employer objecting to an order of the Chief Commissioner or Commissioner refusing to recognise or an order withdrawing recognition from a provident fund may appeal, within sixty days of such order, to the Board.
(2) The appeal shall be in such form and shall be verified in such manner and shall be subject to the payment of such fee as the Board may prescribe 2349 .