8.  Form of appeal to Commissioner of Income-tax (Appeals)

(1) An appeal under sub-section (1) of section 174 of the Act to the Commissioner of Income-tax (Appeals) shall be made in Form No. 3 in the following manner, namely:-

(i) electronically under digital signature; or

(ii) electronically through electronic verification code.

(2) The form of appeal referred to in sub-rule (1), shall be verified by the person who is authorised to verify the statement of specified services under rule 5, as applicable to the  assessee.

(3) Any document accompanying Form No.3 shall be furnished in the manner in which the  Form No.3 is furnished.

(4) The Principal Director General of Income-tax (Systems) shall-

(i). lay down the procedure for electronic filing of Form No.3;

(ii). lay down the data structure, standards and manner of generation of electronic verification code, referred to in sub rule-(2), for the purpose of verification of the person furnishing the said form; and

(iii).  be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to the said form so furnished.