Income Tax Act, 1961
Sch. IV Part C Rule 8. APPEALS.
(1) An employer objecting to an order of the Chief Commissioner or Commissioner refusing to accord approval to a gratuity fund or an order withdrawing such approval 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 may be prescribed 2368 .