| Provision of Law | Limitation | Court Fees | Other matters to be noted |
| Appeal shall lie under Sec.260A of the Act. Numbered as MFA.No_____of year | 120 (one hundred twenty days) .Sec.260A(2) of the Act | Memorandum of appeal shall state the substantial questions of law involved in the case. Provisions of CPC applies | |
| Reference to the High Court under Sec.256 -Numbered as I.T.R.Nos.______of 2000 | Applied within 60 days | In respect of assessment orders passed prior to 1st October,1998 |