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

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

(a)   May prescribe the grounds for filing appeals electronically or in any other machine-readable or computer-readable medium; And

(b)   May prescribe the form and manner of filing said appeal.

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

(4) The appellant shall, subject to the provisions of sub-section (5), file the appeal within 45 (forty-five) days; if-

(a)   in the case of assessment of tax or penalty, from the date of issue of tax demand notice relating to such assessment of tax or, as the case may be, penalty; and

(b)   in other cases, from the date of issue of the order against which the appeal is filed.

(5) The Appellate Income-tax Authority may entertain an appeal even after the expiry of the period mentioned in sub-section (4), if it appears to its satisfaction that sufficient cause existed for the appellant concerned to have failed to file the appeal within the said period.