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Schedule of Appeal Fees & How to file Income Tax Appeal Challan

Schedule of Appeal Fees

Particulars
Fees for filing appeal before CIT (A)
Fees for filing appeal before I.T.A.T
Assessed Total Income is Rs. 1 lakh or less
Rs. 250
Rs. 500
Assessed Total Income is more than Rs. 1 lakh but not more than Rs. 2 lakhs
Rs. 500
Rs. 1,500
Assessed Total Income is more than Rs. 2 lakhs
Rs. 1000
1% of Assessed Income subject to a maximum of Rs. 10,000
Where subject matter is not covered under any of above
Rs. 250
Rs. 500
Under Wealth Tax
—
Rs. 500
Miscellaneous application u/s 254(2)
—
Rs. 50
Stay Petition
—
Rs. 500

How to Fill Income Tax Appeal Challan?

An Appeal can be filed only after Appeal Fee is paid. So, one should take care of the following points while making the payment of appeal fee and filling the proper challan as that fee can’t be adjusted against tax payment:

  1. The challan form to be used is Challan No. 280.
  2. If the Appeal is for more than one year, Appeal Fees has to be paid for each year through a separate challan. 
  3. Write Correct Permanent Account Number (PAN)  
  4. For depositing the Appeal Fees in case of Non Corporate and Corporate Assessee, Major Head 020 or 021 is to be selected.
  5. Under ‘Type of Payment’, Minor Head Self Assessment Tax (300) has to be selected.
  6. Under ‘Details of Payments’, the amount has to be entered in the "Others" column. 
  7. Do not use Challan 280 for depositing TDS.

Comments

  1. CA Mukesh Rajput11 June 2019 at 01:38

    Dear sir if assessee status is Government department and dont have PAN having TAN in thsat case how to challan generated and paid.

    ReplyDelete
  2. sudalai31 August 2020 at 22:08

    synmac tax consultant in Delhi
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