Section 300: Appeal under paragraph 13(1) of Part A of Schedule XI to the Act
Appeal under paragraph 13(1) of Part A of Schedule XI to the Act.
300. An appeal under paragraph 13(1) of Part A of Schedule XI to the Act shall be made in Form No. 187 and shall be verified in the manner indicated therein and shall be accompanied by a fee of Rs. 1000.
Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.