৩৫। উক্ত Ordinance এর section 153 এর পরিবর্তে নিম্নরূপ section 153 প্রতিস্থাপিত হইবে, যথা:-“153. Appeal to appellate income tax authority.- (1) Any person aggrieved by order of an income tax authority regarding the following matters may appeal to the respective appellate income-tax authority-(i) assessment of income;(ii) computation of tax liability or refund;(iii) set off or carry forward of loss;(iv) imposition of any penalty or interest;(v) charge and computation of surcharge or any other sum;(vi) credit of tax; and(vii) payment of a refund.(2) Subject to sub-section (3), an appeal in the following cases shall be made only to the Commissioner of Taxes (Appeals)-(i) appeal by a company;(ii) appeal against an order under section 120;(iii) appeal against an order of adjustment or penalty involving international transactions as defined in 107A;(iv) appeal against an order, in matters mentioned in sub-section (1), made by an income tax authority in the rank of a Joint Commissioner of Taxes or above.(3) The Board may-(i) assign any appeal to any appellate income-tax authority;(ii) transfer an appeal from one appellate income-tax authority to another appellate income-tax authority.(4) No appeal shall lie in respect of an income which is computed as a share of the taxed income.(5) No appeal shall lie against any order of assessment in the following cases-

(i) Where the return of income was filed	if tax under section 74 has not been paid
(ii) Where no return of income was filed	if at least ten per cent of the tax as determined by the Deputy Commissioner of Taxes has not been paid:

Provided that where the tax on the basis of return has been paid by the appellant before filing the appeal and the appellate income-tax authority is convinced that the appellant was barred by sufficient reason from paying the tax before filing the return, it may allow the appeal for hearing. Explanation.- In this section, appellate income-tax authority means the Commissioner of Taxes (Appeals) or the Appellate Joint Commissioner of Taxes, as the case may be.”।