Direct & Indirect Taxes, Tax Ready Reckoner for AY 2022-23 & 2023-24
  • Home
  • Gross Total Income (GTI)
    • All
    • Business and Profession
    • Capital Gains
    • Clubbing of Income
    • Deductions
    • House Property
    • Other Sources
    • Salaries
    • Set Off of Losses
    Basic Rules of Deductions

    Basic Rules of Deductions under Section 80C to 80U [Sections 80A/80AB/80AC]

    Deduction under Section 80C

    Section 80C: Income Tax Deductions for AY 2022-23 and 2023-24

    Deduction under Section 80CCD

    Section 80CCD : Deduction in respect of Contribution to a National Pension Scheme (NPS)

    Deduction under Section 80D

    Section 80D : Deduction in respect of Medical Insurance Premia

    Deduction under Section 80DD

    [Section 80DD]: Deduction in respect of Caring & Maintenance including Medical Treatment of a Disabled Dependent

    Deduction under Section 80DDB

    Section 80DDB : Deduction in respect of Medical Treatment, etc.- to what extent available

    Trending Tags

    • Gross Total Income (GTI)
    • Perquisites
    • Allowances
  • Amendments Bill 2022
    Amendments relating to Penalties and Prosecutions by the Finance Bill- 2022

    Amendments relating to Penalties and Prosecutions by the Finance Bill, 2022

    Amendments relating to Appeals and Revisions by the Finance Bill- 2022

    Amendments relating to Appeals and Revisions by the Finance Bill, 2022

    Amendments relating to Deduction and Collection of Tax at Source by the Finance Bill 2022

    Amendments relating to Deduction and Collection of Tax at Source by the Finance Bill 2022

    Amendments relating to Set off or Carry Forward and Set off of Losses by the Finance Bill 2022

    Amendments relating to Set off or Carry Forward and Set off of Losses by the Finance Bill 2022

    Amendments relating to Unexplained Cash Credits- Investment- Money etc by the Finance Bill 2022

    Amendments relating to Unexplained Cash Credits, Investment, Money etc. by the Finance Bill 2022

    Amendments relating to Income under the Head Profits and Gains of Business or Profession - By Finance Bill 2022

    Amendments to Profits and Gains of Business or Profession – By Finance Bill 2022

    Trending Tags

    • Income Tax
      • All
      • Agricultural Income
      • Exempted Incomes
      • Residential Status
      • Taxation in Companies
      • Taxation of Trusts
      Charitable and Religious Trust

      Charitable and Religious Trust

      Formation of A Charitable and Religious Trust

      Steps of Formation of a Charitable and Religious Trust

      TRUST DEED for A Charitable and Religious Trust

      TRUST DEED for A Charitable and Religious Trust

      Registration of A Charitable and Religious Trust

      Registration of A “Charitable & Religious Trust”

      Income Tax Provisions & Exemptions in case of Trust

      Income Tax Provisions & Exemptions in case of Charitable Trust and Religious Institution

      Approval for Deduction to Donors in case of Trust Under Section 80G

      Approval of Trust Under Section 80G Of the Income Tax Act. To Give Some Benefits to Its Donors

      Trending Tags

      • Section-10
      • Exempted Incomes
      • Income Tax Rate
      • Residential Status
      • Exempted Incomes
      • Residential Status
      • Taxation in Companies
    • Assessment
      Types-Definitions and Residential Status of Companies

      Types, Definitions and Residential Status of Companies

      Taxation of a Foreign Company

      (Section 115JH): Special Provisions Relating to Foreign Company said to be Resident In India

      Special Provisions in case of Closely Held Company

      Special Provisions applicable to a Closely Held Company in which Public are Not Substantially Interested

      Tax on Total Income of a Company

      Tax on Total Income of a Company

      Section 115BA - Tax on Manufacturing Domestic Company

      [Section 115BA]: Tax on income of Certain Manufacturing Domestic Companies

      Section 115BAA- Tax on Domestic Company

      [Section 115BAA]: Special Provisions of Tax on Income of Certain Domestic Companies

      Trending Tags

      • Knowledgebase on IT
        • All
        • Investment Planning
        Investment Planning for Tax Savings A.Y. 2023-24

        Investment Planning for Tax Savings A.Y. 2023-24

        Prescribed Reports-Certificates from a Chartered Accountant

        Prescribed Reports/Certificates from a Chartered Accountant under Section 288(2).

        Prescribed Audit Reports under the Income Tax Rules-Act.

        Prescribed Audit Reports under the Income Tax Rules/ Act.

        Investment in National Saving Certificate (NSC)

        Investment in National Saving Certificate (NSC) for A.Y. 2022-23 & 2023-24.

        Investment in TERM LIFE INSURANCE

        Investment in TERM LIFE INSURANCE for A.Y. 2022-23 & 2023-24.

        Investment in National Pension Scheme (NPS)

        Investment in National Pension Scheme (NPS) for A.Y. 2022-23 & 2023-24.

        Trending Tags

        • Filing an Appeal
        • Tax Saving Investment
        • Audit Report
        • Investment Planning
      No Result
      View All Result
      Direct & Indirect Taxes, Tax Ready Reckoner for AY 2022-23 & 2023-24
      • Home
      • Gross Total Income (GTI)
        • All
        • Business and Profession
        • Capital Gains
        • Clubbing of Income
        • Deductions
        • House Property
        • Other Sources
        • Salaries
        • Set Off of Losses
        Basic Rules of Deductions

        Basic Rules of Deductions under Section 80C to 80U [Sections 80A/80AB/80AC]

        Deduction under Section 80C

        Section 80C: Income Tax Deductions for AY 2022-23 and 2023-24

        Deduction under Section 80CCD

        Section 80CCD : Deduction in respect of Contribution to a National Pension Scheme (NPS)

        Deduction under Section 80D

        Section 80D : Deduction in respect of Medical Insurance Premia

        Deduction under Section 80DD

        [Section 80DD]: Deduction in respect of Caring & Maintenance including Medical Treatment of a Disabled Dependent

        Deduction under Section 80DDB

        Section 80DDB : Deduction in respect of Medical Treatment, etc.- to what extent available

        Trending Tags

        • Gross Total Income (GTI)
        • Perquisites
        • Allowances
      • Amendments Bill 2022
        Amendments relating to Penalties and Prosecutions by the Finance Bill- 2022

        Amendments relating to Penalties and Prosecutions by the Finance Bill, 2022

        Amendments relating to Appeals and Revisions by the Finance Bill- 2022

        Amendments relating to Appeals and Revisions by the Finance Bill, 2022

        Amendments relating to Deduction and Collection of Tax at Source by the Finance Bill 2022

        Amendments relating to Deduction and Collection of Tax at Source by the Finance Bill 2022

        Amendments relating to Set off or Carry Forward and Set off of Losses by the Finance Bill 2022

        Amendments relating to Set off or Carry Forward and Set off of Losses by the Finance Bill 2022

        Amendments relating to Unexplained Cash Credits- Investment- Money etc by the Finance Bill 2022

        Amendments relating to Unexplained Cash Credits, Investment, Money etc. by the Finance Bill 2022

        Amendments relating to Income under the Head Profits and Gains of Business or Profession - By Finance Bill 2022

        Amendments to Profits and Gains of Business or Profession – By Finance Bill 2022

        Trending Tags

        • Income Tax
          • All
          • Agricultural Income
          • Exempted Incomes
          • Residential Status
          • Taxation in Companies
          • Taxation of Trusts
          Charitable and Religious Trust

          Charitable and Religious Trust

          Formation of A Charitable and Religious Trust

          Steps of Formation of a Charitable and Religious Trust

          TRUST DEED for A Charitable and Religious Trust

          TRUST DEED for A Charitable and Religious Trust

          Registration of A Charitable and Religious Trust

          Registration of A “Charitable & Religious Trust”

          Income Tax Provisions & Exemptions in case of Trust

          Income Tax Provisions & Exemptions in case of Charitable Trust and Religious Institution

          Approval for Deduction to Donors in case of Trust Under Section 80G

          Approval of Trust Under Section 80G Of the Income Tax Act. To Give Some Benefits to Its Donors

          Trending Tags

          • Section-10
          • Exempted Incomes
          • Income Tax Rate
          • Residential Status
          • Exempted Incomes
          • Residential Status
          • Taxation in Companies
        • Assessment
          Types-Definitions and Residential Status of Companies

          Types, Definitions and Residential Status of Companies

          Taxation of a Foreign Company

          (Section 115JH): Special Provisions Relating to Foreign Company said to be Resident In India

          Special Provisions in case of Closely Held Company

          Special Provisions applicable to a Closely Held Company in which Public are Not Substantially Interested

          Tax on Total Income of a Company

          Tax on Total Income of a Company

          Section 115BA - Tax on Manufacturing Domestic Company

          [Section 115BA]: Tax on income of Certain Manufacturing Domestic Companies

          Section 115BAA- Tax on Domestic Company

          [Section 115BAA]: Special Provisions of Tax on Income of Certain Domestic Companies

          Trending Tags

          • Knowledgebase on IT
            • All
            • Investment Planning
            Investment Planning for Tax Savings A.Y. 2023-24

            Investment Planning for Tax Savings A.Y. 2023-24

            Prescribed Reports-Certificates from a Chartered Accountant

            Prescribed Reports/Certificates from a Chartered Accountant under Section 288(2).

            Prescribed Audit Reports under the Income Tax Rules-Act.

            Prescribed Audit Reports under the Income Tax Rules/ Act.

            Investment in National Saving Certificate (NSC)

            Investment in National Saving Certificate (NSC) for A.Y. 2022-23 & 2023-24.

            Investment in TERM LIFE INSURANCE

            Investment in TERM LIFE INSURANCE for A.Y. 2022-23 & 2023-24.

            Investment in National Pension Scheme (NPS)

            Investment in National Pension Scheme (NPS) for A.Y. 2022-23 & 2023-24.

            Trending Tags

            • Filing an Appeal
            • Tax Saving Investment
            • Audit Report
            • Investment Planning
          No Result
          View All Result
          Direct & Indirect Taxes, Tax Ready Reckoner for AY 2022-23 & 2023-24
          No Result
          View All Result
          Home Knowledgebase on IT

          Time Limit, Form, Fees & Timelines for Filing an Appeal for Assessment Year 2022-33 & 2023-24

          Miscellaneous Provisions and Knowledgebase on Income Tax.

          in Knowledgebase on IT
          A A
          Time Limit, Form, Fees & Timelines for Filing an Appeal
          Share on FacebookShare on TwitterShare on Pinterest

           

          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 Rs. 1,00,000 Rs. 250
          (b) Where assessed income exceeds Rs. 1,00,000 but does not exceed Rs. 2,00,000 Rs. 500
          (c) Where assessed income exceeds Rs. 2,00,000 Rs. 1,000
          (d) Matter which does not have nexus with the returned income Rs. 250
          (e) Appeals under other direct taxes Rs. 250

          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  
          Form No. 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 appeals by the Assessing Officer is one lakh or less Rs. 500
          (b) where the total income of the assessee as computed by the Assessing Officer is more than one lakh but does not exceed Rs. 2,00,000 Rs. 1,500
          (c) where it exceeds Rs. 2,00,000 1% of the assessed income (subject to a maximum of Rs. 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
          (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  
               
               

          Timelines for Filing Appeal to High Court

          SI.No. Stages No. of days Total Time
          1 Receipt of ITAT order in the office of CIT 0 day 0 day
          2 Entry in relevant register in the office of CIT & linking with old appeal folder of the case from where appeal to ITAT was authorised 1 day 1 day
          3 Sending the order to Assessing Officer for necessary action along with a copy to Range head 2 days 3 days
          4 Submission of scrutiny report in prescribed proforma by Assessing Officer to Range head after giving appeal effect*. 30 days 33 days
          5 Submission of scrutiny Report by Range head to CIT 15 days 48 days
          6 Decision making by the CIT including consultation with the Standing counsel, if needed & submission to CCIT 20 days 68 days
          7 Decision of the CCIT on recommendations of CIT 7 days 75 days
          8 Sending appeal folder to the standing counsel for drafting appeal memo by CIT 2 days 77 days
          9 Drafting of Appeal memorandum by the counsel 20 days 97 days
          10 Obtaining Appeal Memorandum from Counsel, Vetting, preparation of sets with annexures in the o/o CIT and sending to the standing counsel for filing l5days 112 days
          11 Actual filing in the HC registry 3 days 115 days
          12 Intimation of Diary/ Lodging No to the 0/0 CIT/ CIT(J) / HC cell 3 days 118 days

           

          Tags: Filing an Appeal
          ShareTweetPin
          Previous Post

          Features of Assessment of a Firm including Limited Liability Partnership (LLP)

          Next Post

          Investment in Sukanya Samriddhi Yojana for Tax Saving for AY 2022-23 & 2023-24

          Related Posts

          Investment Planning for Tax Savings A.Y. 2023-24
          Investment Planning

          Investment Planning for Tax Savings A.Y. 2023-24

          December 23, 2022
          Prescribed Reports-Certificates from a Chartered Accountant
          Knowledgebase on IT

          Prescribed Reports/Certificates from a Chartered Accountant under Section 288(2).

          December 24, 2022
          Prescribed Audit Reports under the Income Tax Rules-Act.
          Knowledgebase on IT

          Prescribed Audit Reports under the Income Tax Rules/ Act.

          March 13, 2023
          Investment in National Saving Certificate (NSC)
          Investment Planning

          Investment in National Saving Certificate (NSC) for A.Y. 2022-23 & 2023-24.

          Investment in TERM LIFE INSURANCE
          Investment Planning

          Investment in TERM LIFE INSURANCE for A.Y. 2022-23 & 2023-24.

          May 25, 2023
          Investment in National Pension Scheme (NPS)
          Investment Planning

          Investment in National Pension Scheme (NPS) for A.Y. 2022-23 & 2023-24.

          December 23, 2022
          Next Post
          Investment in Sukanya Samriddhi Yojana for Tax Saving

          Investment in Sukanya Samriddhi Yojana for Tax Saving for AY 2022-23 & 2023-24

          Investment in Post Office Savings Account for Tax Saving

          Investment in Post Office Savings Account for Tax Saving for AY 2022-23 & 2023-24.

          Investment in Post Office FD for Tax Savings

          Investment in Post Office FD for Tax Savings for A.Y. 2022-23 & 2023-24.

          Leave a Reply

          Your email address will not be published. Required fields are marked *

          • Trending
          • Comments
          • Latest
          Income from House Property-Section-22-to-27

          Income From House Property [Section 22 to 27]

          March 13, 2023
          Rates of Income Tax for Assessment Year 2022-23 & 2023-24

          Rates of Income Tax for Assessment Year 2022-23 & 2023-24

          January 12, 2023
          Section 70, Inter-Source Adjustment

          Section 70: Inter-Source Adjustment – Set Off of Losses from one Source against Income from another Source under the same head of Income

          March 13, 2023
          Exempted Incomes - Section 10

          Exempted Incomes under Section 10 to 13A under Income Tax Act. 1956

          March 13, 2023
          Rates of Income Tax for Assessment Year 2022-23 & 2023-24

          Rates of Income Tax for Assessment Year 2022-23 & 2023-24

          0
          Amendments relating to Incomes which do not Form Part of Total Income by The Finance Bill 2022

          Amendments relating to ‘Exempted Incomes -Section-10’ by The Finance Bill 2022

          0
          Amendments relating to Income under the Head Profits and Gains of Business or Profession - By Finance Bill 2022

          Amendments to Profits and Gains of Business or Profession – By Finance Bill 2022

          0
          Amendments relating to Unexplained Cash Credits- Investment- Money etc by the Finance Bill 2022

          Amendments relating to Unexplained Cash Credits, Investment, Money etc. by the Finance Bill 2022

          0
          Charitable and Religious Trust

          Charitable and Religious Trust

          March 30, 2023
          Formation of A Charitable and Religious Trust

          Steps of Formation of a Charitable and Religious Trust

          March 30, 2023
          TRUST DEED for A Charitable and Religious Trust

          TRUST DEED for A Charitable and Religious Trust

          March 30, 2023
          Registration of A Charitable and Religious Trust

          Registration of A “Charitable & Religious Trust”

          March 30, 2023

          Recent Posts

          Income from House Property-Section-22-to-27

          Income From House Property [Section 22 to 27]

          March 13, 2023
          Section 70, Inter-Source Adjustment

          Section 70: Inter-Source Adjustment – Set Off of Losses from one Source against Income from another Source under the same head of Income

          March 13, 2023
          Charitable and Religious Trust

          Charitable and Religious Trust

          March 30, 2023
          Formation of A Charitable and Religious Trust

          Steps of Formation of a Charitable and Religious Trust

          March 30, 2023
          Direct & Indirect Taxes, Tax Ready Reckoner for AY 2022-23 & 2023-24

          Income Tax Management and Tax Ready Reckoner with Tax Planning for the Assessment Years 2022-2023 & 2023-2024 - for Students, Salaried, Professionals & Businessman.

          Browse by Category

          • Agricultural Income
          • Amendments Bill 2022
          • Assessment
          • Business and Profession
          • Capital Gains
          • Clubbing of Income
          • Deductions
          • Exempted Incomes
          • Gross Total Income (GTI)
          • House Property
          • Income Tax
          • Investment Planning
          • Knowledgebase on IT
          • Other Sources
          • Residential Status
          • Salaries
          • Set Off of Losses
          • Taxation in Companies
          • Taxation of Trusts

          Recent News

          Charitable and Religious Trust

          Charitable and Religious Trust

          March 30, 2023
          Formation of A Charitable and Religious Trust

          Steps of Formation of a Charitable and Religious Trust

          March 30, 2023
          • Home
          • Gross Total Income (GTI)
          • Amendments Bill 2022
          • Income Tax
          • Assessment
          • Knowledgebase on IT

          © 2023 : incomeTAXManagement.in - Assessment Years 2022-2023 & 2023-2024.

          No Result
          View All Result
          • Home
          • Gross Total Income (GTI)
          • Amendments Bill 2022
          • Income Tax
            • Exempted Incomes
            • Residential Status
            • Taxation in Companies
          • Assessment
          • Knowledgebase on IT
            • Investment Planning

          © 2023 : incomeTAXManagement.in - Assessment Years 2022-2023 & 2023-2024.