5. Appeal to the Deputy Commissioner (Appeals) and Commissioner (Appeals).

(1) An appeal under section 22 to the Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals) shall be in Form D.

(2) In any appeal preferred in Form D, the memorandum of appeal, the grounds of appeal and the verification appended thereto shall be signed and verified by the person who is authorised to sign the return of gift as provided in section 14A of the Gift-tax Act.