| Part XVI
 Miscellaneous
 
 103   Filling through electronic media 
 The Appellate Tribunal may allow filing of appeal or proceedings through electronic mode such as online filing and provide for rectification of defects by e-mail or internet and in such filing, these rules shall be adopted as nearly  as possible on and form a date to be notified separately and the Central Government may issue instructions in this behalf from time to time.
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