|
A.
filing fees under Direct Tax Laws |
|
1. |
Appeals |
|
Amount of fees payable |
|
i |
CIT(A) |
|
|
|
|
S. 249 — Income-tax Act |
Assessed Income < Rs. 1,00,000 |
Rs. 250 |
|
|
|
Assessed Income < Rs.
2,00,000 |
Rs.
500 |
|
|
|
Assessed Income > Rs. 2,00,000 |
Rs.
1,000 |
|
|
|
Any other subject |
Rs.
250 |
|
|
S. 23 — Wealth Tax Act |
— |
Rs.
250 |
|
|
S. 22 — Gift Tax Act |
— |
Nil |
|
ii |
ITAT |
|
|
|
|
S. 253 — Income-tax Act |
Assessed Income < Rs. 1,00,000 |
Rs. 500 |
|
|
|
Assessed Income < Rs. 2,00,000 |
Rs. 1,500 |
|
|
|
Assessed Income > Rs. 2,00,000 |
1% of Assessed Income
Maximum Rs. 10,000 |
|
|
|
Any other subject |
Rs. 500 |
|
|
|
Stay of Demand |
Rs. 500 |
|
|
S. 254 — Income-tax Act |
Miscellaneous Application |
Rs. 50 |
|
|
S. 24 — Wealth Tax Act |
|
Rs. 1,000 |
|
|
|
|
Rs. 500 (when not relating to
net wealth) |
|
|
S. 23 — Gift Tax Act |
|
Rs. 200 |
|
iii |
High Court |
|
|
|
|
S. 260A — Income-tax Act |
|
As per code of Civil Procedure
and |
|
|
S. 27A — Wealth Tax Act |
|
High Court Rules |
|
2. |
REVISION |
|
|
|
|
CIT |
|
|
|
|
S. 264 — Income-tax Act
|
— |
Rs. 500 |
|
|
S. 25 — Wealth Tax Act
|
— |
Rs. 500 |
|
|
S. 24 — Gift Tax Act
|
— |
Rs. 500 |
|
3. |
SETTLEMENT |
|
|
|
|
S. 245 C — Income-tax Act
(Rule 44C) |
— |
Rs. 500 |
|
|
S. 22C — Wealth Tax Act (Rule
4A) |
— |
Rs. 500 |
Notes:
-
For appeals relating to TDS,
TCS and penalty for the violation of provisions governing TDS/TCS and for
penalty, the fees payable would be as per residual clauses.
-
For appeal against penalty
orders see Bidyut Kumar Sett v. ITD 92 ITD 148 (SB)
B. Court FEES
|
S. No. |
Nature of
Document |
Amount of
fees payable Rs. |
|
1. |
Vakalatnama
|
2.00 |
|
2. |
a)
Memorandum of Appeal |
0.50 |
|
|
b) Copy of
Assessment Order (as enclosure) |
0.65 |
|
3. |
Application
for stay of recovery or for grant of instalments for payment of tax
|
1.00 |
|
4. |
Application
for compromise or for issue of directions to Income-tax Officers when
assessments are pending |
1.00 |
|
5. |
Application
for obtaining copy of any order passed by IT authorities or any other
document on the record of the IT authorities |
1.00 |
|
6. |
Certified
copy of any order of the IT authorities
(Not for private use nor intended for filing before the ITAT) |
0.50 |
|
7. |
Application
for transfer of cases from one Income-tax Officer to another |
1.00 |
|
8. |
Application
for recognition of provident funds |
1.00 |
Note : Provisions of Court Fees Act, 1870 would apply to documents and
applications presented before any officer serving under Central Government.
|
