Section 7: Appeal to Appellate Tribunal

Q: What does Section 7 of The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015 (TUFIAITR) deal with?

Section 7 TUFIAITR pertains to "Appeal to Appellate Tribunal". 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 7 of The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015 (TUFIAITR) governs appeal to Appellate Tribunal. As verified on 19 May 2026.

Q: Is Section 7 TUFIAITR still in force?

Yes, Section 7 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 7 TUFIAITR?

धारा 7 TUFIAITR is the Devanagari Hindi reference for Section 7 of the The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015. Section 7 of The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015 (TUFIAITR) governs appeal to Appellate Tribunal. As verified on 19 May 2026.

Q: What is Dhara 7 TUFIAITR?

Dhara 7 TUFIAITR is the Roman Hindi reference for Section 7 of the The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015. "Dhara" means "Section" in Hindi. Section 7 of The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015 (TUFIAITR) governs appeal to Appellate Tribunal. As verified on 19 May 2026.

Q: How to cite Section 7 of The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015?

Cite as: "Section 7, 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, § 7 (India).

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(1)

An appeal under sub-section (1) of section 18 to the Appellate Tribunal shall be made in Form 3, and where the appeal is made by the assessee, the form of appeal, the grounds of appeal and the form of verification appended thereto shall be signed by the person specified in sub-rule (2) of rule 6.

(2)

The memorandum of cross-objections under sub-section (4) of section 18 to the Appellate Tribunal shall be made in Form 4, and where the memorandum of cross objection is made by the assessee, the form of memorandum of cross objections, the grounds of cross-objections and the form of verification appended thereto shall be signed by the person specified in sub-rule (2) of rule 6.

(3)

Every appeal filed under sub-section (1) of section 18 shall be accompanied by a fee of twenty five thousand rupees.