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Filing Fees under Direct Tax Laws

A. Filing Fees under Direct Tax Laws

1.   APPEALS   Amount of fees payable
  (i) CIT(A)    
    Section 249 — Income-tax Act Assessed Income < = ₹ 1,00,000 ₹ 250
      Assessed Income < = ₹ 2,00,000 ₹ 500
      Assessed Income > ₹ 2,00,000 ₹ 1,000
      Any other subject ₹ 250
    Section 23A — Wealth Tax Act ₹ 250
    Section 22 — Gift Tax Act Nil
  (ii) ITAT    
    Section 253 — Income-tax Act Assessed Income <= ₹ 1,00,000 ₹ 500
      Assessed Income <= ₹ 2,00,000 ₹ 1,500
      Assessed Income > ₹ 2,00,000 1% of Assessed Income Maximum ₹ 10,000
      Any other subject ₹ 500
      Stay of Demand ₹ 500
    Section 254 — Income-tax Act Miscellaneous Application ₹ 50
    Section 24 — Wealth Tax Act   ₹ 1,000
        ₹ 500 (when not relating to net wealth)
    Section 23 — Gift Tax Act   ₹ 200
  (iii) HIGH COURT    
    Section 260A — Income-tax Act
Section 27A — Wealth Tax Act
  As per code of Civil Procedure and High Court Rules
2.   REVISION    
    CIT    
    Section 264 — Income-tax Act ₹ 500
    Section 25 — Wealth Tax Act ₹ 25
    Section 24 — Gift Tax Act ₹ 25
3.   SETTLEMENT    
    Section 245C — Income-tax Act (Rule 44C) ₹ 500
    Section 22C — Wealth Tax Act (Rule 4A) ₹ 500

Notes:

  1. 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.
  2. For appeal against penalty orders see Bidyut Kumar Sett vs. ITD 92 ITD 148 (SB)
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