5. Form of appeal to the Commissioner (Appeals).

(1) An appeal under section 15 of the Act to the '(Commissioner (Appeals) shall be made in Form No. 3 and shall be verified in the manner indicated therein.

(2) The form of appeal prescribed by sub-rule (1), the grounds of appeal and the form of verification appended thereto shall be signed by the principal officer of [the credit institution, or where in the case of a non-resident credit institution] the assessment has been made on any person who has been treated as its agent under section 163 of the Income-tax Act, 1961, by such person.