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 ₹1,00,000 : ₹250
(b) Where assessed income exceeds ₹1,00,000 but does not exceed ₹2,00,000 : ₹500
(c) Where assessed income exceeds ₹2,00,000 : ₹1,000
(d) Matter which does not have nexus with the returned income : ₹250
(e) Appeals under other direct taxes : ₹250
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
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 by the Assessing Officer is one lakh or less : ₹500
(b) where the total income of the assessee as computed by the Assessing Officer is more than one lakh but does not exceed ₹2,00,000 : ₹1,500
(c) where it exceeds ₹2,00,000 1% of the assessed income (subject to a maximum of ₹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
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 |