Direct & Indirect Taxes, Tax Ready Reckoner, Tax Management, Tax Act. & Rules, Tax Planning & Tax Savings.

Direct & Indirect Taxes, Tax Ready Reckoner, Tax Management, Tax Act. & Rules, Tax Planning & Tax Savings.

Time Limit, Form & Fees for Filing an Appeal

Time Limit, Form & Fees for Filing an Appeal
Time Limit, Form & Fees for Filing an Appeal

1. Appeal to Commissioner (Appeals)

Time Limit :

Within 30 days of the assessment order or appealable order  served upon the assessee

Form No. :

Form 35 for Income-tax & Form No. E for Wealth-tax

Fee:

The memorandum of appeal shall be accompanied by a fee as under:

(a)           Where assessed income is upto ₹1,00,000  :         ₹250

(b)          Where assessed income exceeds ₹1,00,000  but does not exceed ₹2,00,000 :        ₹500

(c)           Where assessed income exceeds ₹2,00,000  :      ₹1,000

(d)          Matter which does not have nexus with the returned  income :   ₹250

(e)          Appeals under other direct taxes :            ₹250

Time Limit, Form & Fees for Filing an Appeal
Time Limit, Form & Fees for Filing an Appeal

2. Appeal to Appellate Tribunal

Time limit  For filing appeal:

Within 60 days of the appealable order served upon  the assessee/CIT

For filing Memorandum of Cross objection :

Within 30 days of the receipt of the intimation that the appeal  has been filed

Form No.  for Filing Appeal:

Form 36 for Income-tax & Form No. F for Wealth-tax

For Filing  Memorandum of  Cross objection:

Form 36A for Income-tax & Form No. G for Wealth-tax

Fee for Filing Appeals :

(a)           where the total income of the assessee as computed  by the Assessing Officer is one lakh or less  :              ₹500

(b)          where the total income of the assessee as computed  by the Assessing Officer is more than one lakh but  does not exceed ₹2,00,000 :   ₹1,500

(c)           where it exceeds ₹2,00,000 1% of the assessed income  (subject to a maximum of  ₹10,000)

(d)          Where the subject matter of the appeal  relates to any matter other than specified in  clauses (a), (b) and (c) above : ₹500

See also  Composition Scheme under GST Law

(e)          Appeals under other direct taxes :            ₹1,000

(f)           Miscellaneous applications u/s 254(2) :  ₹50

(g)           Stay petitions ₹500

3. Appeal to High Court

Time limit:

120 days from the day on which the order appealed against is  received by the assessee or CIT.

Fee:

As per the provisions of Code of Civil Procedure, 1908

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