Section 249 — Form of appeal and limitation

Form of appeal and limitation. (1) Every appeal under this Chapter shall be in the prescribed form and shall be verified in the prescribed manner 4[and shall, in case of an appeal made to the Commissioner (Appeals) on or after the 1st day of October, 1998, irrespective of the date of initiation of the assessment proceedings relating thereto be accompanied by a fee of,— (i) where the total income of the assessee as computed by the Assessing Officer in the case to which the appeal relates is one hundred thousand rupees or less, two hundred fifty rupees;

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