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