The government push to make the tax department fully computerized is finally coming one step closure . Untill now , one was required to file tax return , audit reports online compulsorily in elctrocnic form only. Now the government has amended the Rule 45 which deals with filing of appeal before CIT(Appeal) . The said notifcation also includes a new appeal filing Form 35 . The new rule 45 is effective from the date of its publication in Gazette of India .