11. Form of appeal to Commissioner of Income-tax (Appeals).- (1) An appeal under sub-section (1) of section 107 to the Commissioner (Appeals) shall be made in Form No. 5.

(2) The form of appeal prescribed by sub-rule (1), the grounds of appeal and the form of verification appended thereto relating to an assessee shall be signed and verified by the person who is authorised to sign the return of taxable banking transactions under rule 7.

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