It mandates that Form APL-05 must include soft copies of key documents such as the Show Cause Notice (SCN), Order-in-Original (OIO), Order-in-Appeal (OIA), statement of facts, and grounds of appeal. Payment of pre-deposit and court fees is compulsory for taxpayers unless exempted by higher court orders. Appeals can also be filed with scanned certified copies of orders, provided their authenticity is verified by the scrutiny officer. Moreover, appellants must upload authorization documents or vakalatnama for representation.