(1) Subject to the provisions of sub-section (2), every appeal under section 286 shall be drawn up in such form and verified in such manner as may be prescribed.

(2) The Board may, by notification in the official Gazette,—

(a) specify the cases in which the appeal shall be filed electronically or in any other machine readable or computer readable media; and

(b) specify the form and manner in which such appeal shall be filed.

(3) The appellant shall, on the day of filing the appeal or prior, pay a fee of Taka 200 (two) hundred.

(4) Subject to sub-section (5), the appellant shall have to prefer an appeal within 45 (forty-five) days, if—

(a) it relates to any assessment or penalty, from the date of service of the notice of demand relating to the assessment or penalty, as the case may be; and

(b) in any other case, from the date on which the intimation of the order to be appealed against is served.

(5) The Appellate Income-tax Authority may admit an appeal after the expiration of the period of limitation specified in sub-section (4) if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within that period.