Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

97. Appeal. – (1) The appellate authority under sub-section (1) of section 52 of the Code shall be notified by the Central Government, issued from time to time.

(2) The form and the fees for this purpose will be specified by general or special order by Central Government issued from time to time.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.