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Case lawIncome-tax Rules 2026 › Rule 329
Rules 2026

Rule 329 of the Income-tax Rules, 2026

Rule 329 — Appeal under Paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund.

Where this rule sits

← Rule 328  ·  Rule 330 →

What this rule does

Rule 329 prescribes how an appeal under paragraph 9(1) of Part B of Schedule XI is to be made in the case of a gratuity fund. The appeal shall be made in Form No. 187, shall be verified in the manner indicated in that form, and shall be accompanied by a fee of Rs. 1,000.

The rule fixes the form, the verification and the fee. The right of appeal itself, the order appealed against and the time for filing come from paragraph 9(1) of Part B of Schedule XI, not from this rule.

Why it is there

Paragraph 9(1) of Part B of Schedule XI gives a right of appeal in relation to a gratuity fund but leaves the mechanics to be prescribed. A fixed form with its own verification makes the grounds and the appellant's confirmation of them part of the record from the outset, and the fee is the standard filter attached to the appeal.

Who it applies to

The figures, and what each one turns on

Read the condition in the same row. A figure quoted without it is a wrong answer with a citation attached.
WhatFigureThe condition on itWhere
Fee accompanying the appealRs. 1,000The appeal must be accompanied by the fee; the rule states no exemption or concessionRule 329

The forms it prescribes

What this means in practice

All three requirements travel together: the appeal must be in Form No. 187, verified in the manner the form indicates, and accompanied by the fee of Rs. 1,000. An appeal filed as a letter, or in the form but unverified, or without the fee, does not meet the rule, and the defect is in the filing rather than in the merits. Nothing in the rule addresses the time limit for appealing or the grounds available, so a reader must go to paragraph 9(1) of Part B of Schedule XI for both.

An example

Illustrative only, and invented for this page. The figures are chosen to show the requirement biting, not taken from any real matter.

The trustees of a gratuity fund wish to appeal against an order covered by paragraph 9(1) of Part B of Schedule XI. They prepare the appeal in Form No. 187, sign the verification in the manner the form indicates, and pay the fee of Rs. 1,000, filing proof of payment with the appeal. Filing the same grounds by letter, however complete, would not answer rule 329.

Where you meet this rule

A reader meets it at the point of filing an appeal about a gratuity fund under paragraph 9(1) of Part B of Schedule XI, where the form, the verification and the fee are the first things checked.

The words themselves

An appeal under paragraph 9(1) of Part B 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. 1,000.
Rule 329, Income-tax Rules, 2026.

What people get wrong

What this page does not tell you. It does not reproduce the rule. Everything above was written from the rule’s own text as the Income Tax Department publishes it — the text is here. A rule is subordinate legislation: it prescribes the method, the form or the period, and it cannot enlarge the charge the section imposes. Where a figure matters, read the sub-rule it comes from.