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Schedule of Appeal Fees & How to file Income Tax Appeal Challan
1 min read2 viewsby Advocate Mohit Balani
Schedule of Appeal Fees Particulars Fees for filing appeal before CIT (A) Fees for filing appeal before I.T.A.T Assessed Total Income is Rs. 1 lakh or less Rs. 250 Rs. 500 Assessed Total Income is more than Rs. 1 lakh but not more than Rs.…
Schedule of Appeal Fees
Particulars
|
Fees for filing appeal before CIT (A)
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Fees for filing appeal before I.T.A.T
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Assessed Total Income is Rs. 1 lakh or less
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Rs. 250
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Rs. 500
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Assessed Total Income is more than Rs. 1 lakh but not more than Rs. 2 lakhs
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Rs. 500
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Rs. 1,500
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Assessed Total Income is more than Rs. 2 lakhs
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Rs. 1000
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1% of Assessed Income subject to a maximum of Rs. 10,000
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Where subject matter is not covered under any of above
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Rs. 250
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Rs. 500
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Under Wealth Tax
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—
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Rs. 500
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Miscellaneous application u/s 254(2)
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—
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Rs. 50
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Stay Petition
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—
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Rs. 500
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How to Fill Income Tax Appeal Challan?
An Appeal can be filed only after Appeal Fee is paid. So, one should take care of the following points while making the payment of appeal fee and filling the proper challan as that fee can’t be adjusted against tax payment:
- The challan form to be used is Challan No. 280.
- If the Appeal is for more than one year, Appeal Fees has to be paid for each year through a separate challan.
- Write Correct Permanent Account Number (PAN)
- For depositing the Appeal Fees in case of Non Corporate and Corporate Assessee, Major Head 020 or 021 is to be selected.
- Under ‘Type of Payment’, Minor Head Self Assessment Tax (300) has to be selected.
- Under ‘Details of Payments’, the amount has to be entered in the "Others" column.
- Do not use Challan 280 for depositing TDS.
This article is published for information. It is a general discussion of the law as the author understands it, it is not legal advice, and it must not be relied upon in place of advice on the facts of a particular matter.