Section 6: Appeal to Commissioner (Appeals)

Q: What does Section 6 of The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015 (TUFIAITR) deal with?

Section 6 TUFIAITR pertains to "Appeal to Commissioner (Appeals)". It is part of the The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015, a legislation enacted by the Parliament of India. Section 6 of The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015 (TUFIAITR) governs appeal to Commissioner (Appeals). As verified on 19 May 2026.

Q: Is Section 6 TUFIAITR still in force?

Yes, Section 6 of the The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015 is currently in force across the Republic of India.

Q: What is धारा 6 TUFIAITR?

धारा 6 TUFIAITR is the Devanagari Hindi reference for Section 6 of the The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015. Section 6 of The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015 (TUFIAITR) governs appeal to Commissioner (Appeals). As verified on 19 May 2026.

Q: What is Dhara 6 TUFIAITR?

Dhara 6 TUFIAITR is the Roman Hindi reference for Section 6 of the The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015. "Dhara" means "Section" in Hindi. Section 6 of The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015 (TUFIAITR) governs appeal to Commissioner (Appeals). As verified on 19 May 2026.

Q: How to cite Section 6 of The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015?

Cite as: "Section 6, The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015 (TUFIAITR)" in legal briefs. For academic writing, use the BlueBook format: The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015, § 6 (India).

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(1)

An appeal under sub-section (1) of section 15 to the Commissioner (Appeals) shall be made in Form 2.

(2)

The form of appeal referred to in 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 authorized to sign the return of income under section 140 of the Income-tax Act, as applicable to the assessee.

(3)

Every appeal filed under sub-section (1) of section 15 shall be accompanied by a fee of ten thousand rupees.

(4)

No appeal under sub-section (1) of section 15 shall be admitted unless at the time of filing of the appeal the assessee has paid the tax alongwith penalty and interest thereon on the amount of liability which has not been objected to by the assessee.